摘要:當(dāng)前,我國(guó)經(jīng)濟(jì)社會(huì)情況發(fā)生了很大變化,社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制初步建立。加入世貿(mào)組織后,國(guó)內(nèi)市場(chǎng)對(duì)外資進(jìn)一步開放,內(nèi)資企業(yè)也逐漸融入世界經(jīng)濟(jì)體系之中,繼續(xù)采取內(nèi)資、外資企業(yè)不同稅收政策,必將影響統(tǒng)一、規(guī)范、公平競(jìng)爭(zhēng)的市場(chǎng)環(huán)境的建立。2008年1月1日起我國(guó)施行《中華人民共和國(guó)企業(yè)所得稅法》、《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》（簡(jiǎn)稱新稅法），新稅法適應(yīng)了我國(guó)現(xiàn)階段和中長(zhǎng)期經(jīng)濟(jì)發(fā)展的內(nèi)在需要，統(tǒng)一了內(nèi)、外資企業(yè)所得稅制度，它的實(shí)施將對(duì)我國(guó)經(jīng)濟(jì)發(fā)展產(chǎn)生深遠(yuǎn)、重大影響。本文就新企業(yè)所得稅頒布的背景分析，新舊企業(yè)所得稅稅率、新舊企業(yè)所得稅的稅收優(yōu)惠、新舊企業(yè)所得稅的關(guān)聯(lián)方及其交易的差異進(jìn)行比較分析，并分析新企業(yè)所得稅法的特點(diǎn)和影響，以供理論探討和實(shí)務(wù)操作借鑒。內(nèi)外資企業(yè)所得稅合并，眾盼已久，引人注目，改革進(jìn)程影響到每一個(gè)企業(yè)。如何把握新的稅制改革形勢(shì)，掌握最新政策，規(guī)避稅制改革給企業(yè)帶來(lái)的影響，抓住契機(jī)推動(dòng)企業(yè)的經(jīng)濟(jì)增長(zhǎng)，是每一個(gè)企業(yè)都必須關(guān)注和思考的重大課題。

關(guān)鍵詞：新企業(yè)所得稅法；舊企業(yè)所得稅法；比較分析

Abstract:Nowadays, our economic social circumstance has changed a lot; the socialist market economic system has been preliminarily established. Since joint WTO, domestic market is open more to foreign-owned enterprises, and domestic enterprises enter into the world economic system gradually. If we still adopt different tax policies for domestic and foreign-owned companies respectively, it should badly be affected by establishing a market circumstance with unified, normative and fair competition. Our country carried out《 The Income Tax Law of the People's Republic of China Enterprises》《The Income Tax Enforcement Regulations of the People's Republic of China Enterprises》(New Tax Law in short) since 1st,Jan, 2008. the New Tax Law gears to the interior needs of present stage and medium or long term development, it unify the income tax institution of both domestic and foreign-owned enterprises, the enforcement should make great and profound influence for our economic development. This article analyzes the publishing background of New Cooperate Income Tax, Then makes a comparative analysis of old new cooperate income tax rate, tax preference of old new cooperate income tax and the related parties and its transaction difference of old new cooperate income tax , as well as analyze the features and influences of new cooperate income tax in order to provide theory discussion and actual operation supporting. Combined the income tax of domestic and foreign-owned enterprises is longwaited and noticeable, each enterprise is affected by the reform process. It is an important issue for each enterprise concerning and thinking about that how to grasp new tax reform situation, grasp the latest policy, and get around the influence that the tax reform brought, catch chance to push enterprise economic increasing.

Key Words：Income tax law of new enterprise；Income tax law of old enterprise；Comparative analysis

新企業(yè)所得稅法相對(duì)于舊企業(yè)所得稅法來(lái)說(shuō)，層次清晰、內(nèi)容細(xì)致，稅基比較寬，政策導(dǎo)向明確，反避稅作用加強(qiáng)，注意了法律之間的銜接。新企業(yè)所得稅適應(yīng)了我國(guó)現(xiàn)階段和中長(zhǎng)期經(jīng)濟(jì)發(fā)展的內(nèi)在需要，統(tǒng)一了內(nèi)、外資企業(yè)所得稅制度。內(nèi)、外資企業(yè)所得稅的統(tǒng)一，是我國(guó)新世紀(jì)稅制改革中的一件大事，對(duì)我國(guó)經(jīng)濟(jì)的影響意義重大。新企業(yè)所得稅法的的實(shí)施將有利于企業(yè)公平競(jìng)爭(zhēng)，區(qū)域經(jīng)濟(jì)發(fā)展，經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整，經(jīng)濟(jì)增長(zhǎng)方式的轉(zhuǎn)變，增強(qiáng)企業(yè)的國(guó)際競(jìng)爭(zhēng)力，規(guī)范市場(chǎng)經(jīng)濟(jì)秩序，進(jìn)一步統(tǒng)一和規(guī)范稅制，加強(qiáng)征管、降低成本、提高效益、優(yōu)化服務(wù)。總而言之，對(duì)我國(guó)經(jīng)濟(jì)發(fā)展產(chǎn)生深遠(yuǎn)、重大影響。