论新企业所得税存在问题及完善措施
《中华人民共和国企业所得税法 》由第十届全国人民代表大会第五次会议于 2007年 3月 16日通过 , 自 2008年 1月 1日起施行,标志着酝酿了10余年之久的中国企业所得税制改革暂告一个段落，随着新的统一企业所得税法于2008年1月1日起生效施行，中国的内资企业和外资企业将正式结束“身份”不同税负不同的不平等竞争时代，开始在所得税同一起跑线上展开公平竞赛。相应新企业所得税的推出将会带来很多新的问题让我们去研究和完善，下面我们就新企业所得税存在的一些问题进行探讨。
关键字：新企业所得税，存在问题，完善措施
ABSTRACT
People's Republic of China Enterprise Income Tax Law by the Tenth National People's Congress at its fifth meeting on March 16, 2007 passed, since January 1, 2008 will go into effect, marking brewing for more than 10 years of Chinese enterprises Income tax system reform Zangao a paragraph, as the new unified enterprise income tax law on January 1, 2008 with effect from implementation of China's domestic enterprises and foreign-funded enterprises will formally end the "identity" of the various different tax burden unequal competition era, Income tax starting in the same starting line carrying out fair competition. Accordingly the introduction of new corporate income tax will bring many new problems for us to study and perfect, below our new corporate income tax on the existence of a number of issues were discussed.
Key word: new enterprise income tax, the existing problems， improve measures
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