内容摘要：

《中华人民共和国企业所得税法》将于2008年1月1日实施。新企业所得税法在考虑内资企业对平衡税负公平竞争要求的同时，也兼顾了外资企业失去若干税收优惠影响的缓冲措施。本文对实施过渡政策中涉及的新老企业认定标准、过渡期税率的适用以及过渡期优惠的执行等问题进行了探讨。

关键词：外资企业 所得税 过渡期 税收优惠

abstract：enterprise income tax law of the people's republic of china （abbreviated as 'new eit law'） will be effective on january 1st, 2008. the new eit law aims to level the playing field of domestic enterprises and foreign-invested enterprises. however, it also provides transitional relief for the adversely affected foreign-invested enterprises. this article tentatively analyzes issues about the implementation of interim policies such as the definition of new enterprises and old enterprises, application of tax rate and preferential tax treatment in transitional period and puts forward some policy suggestions.

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