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"People's Republic of China Enterprise Income Tax Law" on March 16, 2007 of the Tenth National People's Congress passed the fifth meeting since January 1, 2008 will go into effect, marking a long time, foreign-funded enterprises income tax differential tax treatment of End. New enterprise income tax law to achieve the "five reunification": First, unified tax laws; two is a unified tax rate is the reunification of the three pre-tax deduction scope and standards; four are unified tax preferential policies; five are unified tax collection and management requirements. "Two transition": First, before the publication of the new tax law has been approved, enjoy various tax concessions old enterprises, to the transitional care. Second, the law set a specific region and focus on specific countries in the region to support the high-tech enterprises, given the transitional tax incentives.