内容摘要：

《中华人民共和国企业所得税法》将内、外资企业的企业所得税征缴放在了同一条起跑线上。此项税制改革最重要的意义就是统一了内、外资企业的税前扣除办法、标准及税收优惠政策。本文侧重从税收优惠政策的角度，对新旧企业所得税制度做一个系统的比较。

关键词：企业所得税　税收优惠政策

abstract：the enterprise income tax law of the people's republic of china unifies tax deduction and preferential policies of enterprise income tax, thus provides an equal footing for domestic enterprises and foreign-invested enterprises. this article mainly compares the preferential policies in the new enterprise income tax law with the previous ones.

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