内容摘要：
本文从外资企业的视角剖析《中华人民共和国企业所得税法》（以下简称《企业所得税法》）实施后税率变化、优惠政策和费用扣除调整、税收负担等对企业的影响，并对外资企业和相关政府部门提出若干建议，对于促进福建外资企业提高核心竞争力、进一步创新招商方式、优化利用外资结构、提高利用外资质量具有积极意义。
关键词：企业所得税 外资企业 福建
abstract:this paper makes a detailed analysis on impacts of the enterprise income tax law of prc on foreign-invested enterprises in fujian province in terms of changes in tax rate, preferential policies, deduction standard and tax burden etc. it also presents some countermeasures for both foreign-invested enterprises and the government to cope with issues brought by such changes in order to enhance competitiveness and create a sound investment environment in fujian province.