内容摘要：
新农村建设将带来规模巨大的农村富余劳动力城乡间的转移，形成空前的就业压力，同时我国也应抓住全球产业转移的机遇，“中国制造”、“中国创造”两手并举，吸纳农村富余劳动力、减缓就业压力，充分发挥我国劳动力资源的比较优势。本文认为，在新企业所得税法对税收优惠体系的设计中，应考虑对劳动密集型产业的税收激励，并依据我国国情，有针对性地提出了政策建议。
关键词：企业所得税法 劳动密集型企业 税收优惠
abstract：this paper argues that the new countryside construction will trigger a large-scale shift of redundant labors from countryside to urban areas. under such circumstance, while china is taking the opportunity of world-wide industry transfer to stimulate china creation, the development of china manufacturing should be kept as well in order to adopt the redundant labors in countryside and make full use of china's comparative advantage in labor resources. therefore, in the process of the formulation of tax preferential policies in the 'new enterprise income tax law', chinese government should consider providing some incentives to labor-intensive enterprises. the paper also puts forward some policy suggestions based on current situations of our country.