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”）在税制要素及征纳方法等具体方面做出了调整。本文从税率、应纳税所得额、税收优惠政策、纳税调整、纳税方式的变化入手，分析了新企业所得税法将对企业及经济运行的影响。

关键词：新企业所得税法　经济影响

abstract：enterprise income tax law of the people's republic of china （hereafter abbreviated as the 'new enterprise income tax law'） has made a few adjustments to tax elements and administrative methods.from the viewpoint of tax rate,taxable income,preferential tax policy,tax adjustment and payable methods ,the paper analyzes impacts of the 'new enterprise income tax law' that might have on enterprise and economy.

>>阅读全文