随着我国市场经济的发展和税收制度的逐步完善,所得税收入在我国税收收入总量中所占的比重越来越高,所得税种在各级政府宏观调控中的作用越来越大,所得税在我国经济与税收发展中的重要性日益凸显。将于2008年1月1日正式实施的新企业所得税法,标志着在我国实施了多年的内外资企业区别对 With the development of China’s market economy and the gradual improvement of the tax system, the income tax revenue has become more and more important in the total amount of tax revenue in our country. The income tax has played a more and more important role in the macro-control of all levels of government. The importance of China’s economy and tax revenue has become increasingly prominent. The new EIT Law, to be implemented on January 1, 2008, marks the difference between domestic and foreign-funded enterprises that have been implemented in China for many years.