一、新企业所得税法的重大变化1.首次引入“居民企业”概念按照国际的通行做法,新企业所得税法在界定纳税人身份时采用了规范的“居民企业”和“非居民企业”概念。居民企业就其来源于境内外的全部所得纳税;非居民企业只就来源于境内的所得纳税;强调地域管辖权与居民管辖权的结合,从而更好地维护国家 I. Significant changes in the new corporate income tax law 1. Introduction of the concept of “resident enterprise” for the first time In accordance with international practices, the new corporate income tax law adopts the normative “resident enterprise” and “non-resident enterprise” when defining the status of taxpayers Resident business "concept. Resident enterprises pay taxes on all their incomes originating in China and abroad; non-resident enterprises only pay taxes on income derived from their territory; emphasize the combination of territorial jurisdiction and residents’ jurisdiction so as to better safeguard the country