2008年《企业所得税法》及其实施条例就要正式实施了。作为我国税制改革的重要标志,新税法由于普遍降低了内资企业税负而受到广泛欢迎,与此同时,减税会给老百姓带来什么实际好处,也成为大家关心的话题。而这种好处的一个直观反映,应该就是老百姓手里工资条的变化。从大处着眼, In 2008, the “Enterprise Income Tax Law” and its implementing regulations will be formally implemented. As an important symbol of China’s tax reform, the new tax law has been widely welcomed as a result of the general lowering of the tax burden on domestic-funded enterprises. At the same time, what practical benefits the tax relief will bring to ordinary people has also become a topic of public concern. An intuitive reflection of this benefit should be the change in the wages of ordinary people. From the big picture,