new Enterprise Income Tax Law

In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.

为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。

With the implementation of the new enterprise Income Tax Law and its implementation Regulation, the definition of "non-resident enterprise" is used widely.

随着新《所得税法》及其《实施条例》的实施，非居民企业的概念被广泛采用。

There are less detailed studies of the New Enterprise Income Tax Law effecting on domestic and foreign enterprises due to very short time of the implementation.

新企业所得税法实施时间较短，所以关于内外资企业受新企业所得税法影响的细致研究还较少。