内容摘要：
从2008年1月1日起，我国的企业所得税制度合二为一。新的企业所得税制度与原制度相比，在纳税人、纳税义务、税率、收入、扣除、资产的税务处理、应纳税所得额的计算、境外所得税收抵免、税收优惠和反避税管理等方面均有突出的变化，标志着新制度更具有科学性、规范性和国际性，对推进我国社会主义市场经济建设，促进改革开放和社会主义和谐社会的建立都具有深远的意义。
关键词：企业所得税 税制
abstract：the two sets of enterprise income tax （eit）systems applying to foreign enterprises and domestic enterprises separately will be unified into one from january 1st, 2008. compared with the old eit system, the new one has changed a lot in such aspects as taxpayer, tax obligation, tax rate, income, deduction, tax treatment of assets, calculation of taxable income, tax credit of overseas income, tax preference and anti-tax-avoidance, which makes the system itself more scientific, normative and internationalized. the new eit system will be of far-reaching significance in accelerating the process of socialist marketization, promoting the implementation of 'reform and opening' strategy and advancing the establishment of a socialist harmonious society in our country.