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第十届全国人民代表大会第五次会议审议并通过了《中华人民共和国企业所得税法》,实施条例也经国务院审议通过后于12月11日正式颁布,并将于2008年1月1日起实施。新的企业所得税法及其实施条例(以下简称为新法)的颁布实施为各
The Fifth Session of the Tenth National People’s Congress examined and passed the “Enterprise Income Tax Law of the People’s Republic of China”, and its implementing regulations were promulgated on December 11 after being deliberated and passed by the State Council and will be promulgated on January 11, 2008 Implementation. The new Enterprise Income Tax Law and its implementing regulations (hereinafter referred to as the new law) promulgated and implemented