内容摘要：
《中华人民共和国企业所得税法》（以下简称“新企业所得税法”）不仅在形式上实现了法律的统一和税收法定原则，更在实质上实现了制度创新和完善。本文对新企业所得税法在纳税人、税率、应税所得、税收抵免、税收优惠、反避税、税收征管和信赖利益保护等八个方面的制度创新进行了理论分析和制度介绍，并对其可能产生的影响进行了具体分析。
关键词：企业所得税法 制度创新
abstract：enterprise income tax law of the people's republic of china has not only formally unified the two sets of enterprises income taxes, but also virtually achieved different aspects of institutional innovations. this paper theoretically analyzes the institutional innovations in eight aspects such as taxpayer, tax rate, taxable income,tax credit, tax preference, anti-tax-avoidance, tax administration and protection of reliance benefit. furthermore this paper discusses the influences of these innovations that might produce.