论我国企业所得税制的改革与创新

2007年颁布的《企业所得税法》和《企业所得税法实施条例》，建立一套既适合我国国情又具有一定国际先进性的科学、规范的企业所得税法律制度，是开展新一轮税制改革的第一个标志性成果。新企业所得税制不仅实现了内外资企业所得税的统一，而且以统一法律、公平税负、完善税制、促进发展为立法精神和指导思想，在纳税主体、税基、税率、税收优惠、避免重复征税、反避税等方面进行了多项制度创新。

Reform and innovation of Chinese Enterprise Income Tax Law

Enterprise Income Tax Law and Implementation Regulations of Enterprise Income Tax Law promulgated in 2007 are the first landmarks in a new round of tax reform aimed at a set of scientific and standard corporate income tax law system that both suits Chinese national conditions and leads the international trend in certain aspects. They represent the unification of income tax laws for domestic and foreign enterprises, and boast a number of systemic innovations in the tax main body, tax base, tax rate, tax incentive, double taxation avoidance, and anti-tax evasion, etc.