摘要: 企业所得税是指对中华人民共和国境内的一切企业（不包括外商投资企业和外国企业），就其来源于中国境内外的生产经营所得和其他所得而征收的一种税。随着经济全球化进入了一个新的发展时期，尤其是我国加入WTO以来，我国经济无论是广度还是深度上都快速地融入到世界经济体系中来 为了适应世界的发展和国家的繁荣昌盛2007年3月16日，国家公布了《中华人民共和国企业所得税法》(以下统称新法)，该法将于2008年1月1日起施行。新法将取代1991年4月9 日公布的《外商投资企业和外国企业所得税法》和1993年12月13日发布的《企业所得税暂行条例》。 [关键词]新旧企业所得税;税率，优惠政策`，两税合并 这是我国税制改革的又一重大举措，对促进社会主义市场经济发展，加快改革开放步伐具有重大意义。通过对掌握资料的搜集，了解和筛选，使我对新旧企业所得税之比较有了新的认识和了解由于所涉及的内容比较多，本论文仅仅通过对中国企业所得税的发展历史，税率调整给内外资企业带来的影响及企业与国家在税收方面如何实现双盈和优惠政策为何调整，两税合并对外商有何影响等内容进行全面阐述来论证新旧企业所得税之比较本论文重点对税率调整给内外资企业带来的影响和优惠政策为何调整两税合并对外商有何影响进行详细阐述Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China， come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production Because the economic globalization got into a new development period， particularly is our country join WTO， our country the economy be quickly the top of the regardless wide degree still a depth to integrate world economic For the sake of the development and nation of orientation world of prosperous 2007 year March 16， the nation announced 《the People's Republic of China business enterprise income tax law (know together as a new method as follows)》， that method will in implement from January 1， The new method will replace to announce on April 9 in 1991 of 《the outside company invest business enterprise and foreign business enterprise to gain tax law 》release on December 13 with 1993 of 《the temporary regulation of the business enterprise income tax 》 [Keyword]lately old business enterprise income tax;Tax rate， special policy`， two taxes merge This be the our country tax system reform of another graveness raise Cuo， develop towards promote socialism market economy， speed reform to open a step to have great Pass to the collection which controls data， understand with sieving， make me to the lately old business enterprise income tax of relatively had new understanding and Because the contents involve is more， this thesis only passes to the development history of Chinese business enterprise income tax， the tax rate adjust to inside the overseas-funded enterprises bring of influence and business enterprise and nation at revenue from tax how carry out a pair of Ying and special policy why adjust， two taxes merge outward the company have influence the contents carry on elaborating to the comparison of argument lately old business enterprise income tax This thesis point to the tax rate adjust to inside the overseas-funded enterprises bring of why do influence and special policy adjust two taxes to merge outward a company to have influence to carry on to elaborate in 国内的有： 中国知网： 国家科技图书文献中心： 万方数据： 或 …… 国外的有： ScienceDirect： ProQuest： Ingenta：太多写不下 你自己去看吧~~~~~~~
