内容摘要：

本文结合理论与实证，阐述了《中华人民共和国企业所得税法》（以下简称《企业所得税法》）的实施对经济的影响，包括对企业投资、产业结构、地区发展的影响；对财政的影响，包括对财政收入与财政体制的影响。

关键词：企业所得税法　内资企业　外资企业

abstract:this paper theoretically and empirically analyzes impacts of the enterprise income tax law of prc on chinese economy, including investment of enterprises, industrial structure and development of different regions; as well as impacts on financial status of china, including fiscal revenue and fiscal system.

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