我国自2008年1月1日起正式实施的新的《企业所得税法》(以下简称“新税法”),税收优惠范围和方式有了重大变化,产业优惠代替原来的区域优惠成为最主要的优惠方式。笔者拟对新税法下税收优惠政策优惠形式的理解及企业应如何进行纳税筹划进行分 Since the new “Enterprise Income Tax Law” (hereinafter referred to as the “new tax law”) formally implemented in China on January 1, 2008, major changes have taken place in the scope and form of taxation preferences, and industrial concessions have replaced the original regional concessions as the most important ones. The discounted way. The author intends to divide the understanding of the preferential tax incentives under the new tax law and how the company should conduct tax planning.