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2007年3月16日,《中华人民共和国企业所得税法》(简称“新企业所得税法”)已由第十届全国人民代表大会第五次会议以高票通过,同日胡锦涛主席下发第63号主席令予以正式公布。新企业所得税法将自2008年1月1日起施行。主要内容如下:
On March 16, 2007, the “Enterprise Income Tax Law of the People’s Republic of China” (the “New Enterprise Income Tax Law”) was passed with a high vote at the 5th meeting of the Tenth National People’s Congress. On the same day, President Hu Jintao issued No. 63 Chairman Order to be officially announced. The new corporate income tax law will be effective January 1, 2008. The main contents are as follows: