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ÕªÒª£º±¾ÎÄ¶Ô Á½·¨ºÏ²¢ ºóËùµÃ˰ԴȪ¿Û½ÉÕþ²ßµÄÖØ´ó±ä»¯½øÐÐÁ˹éÄÉ×ܽ᣺ԤÌáËùµÃË°¼õ°´10%Õ÷ÊÕ£»·¨¶¨¿Û½ÉÈÕÆÚÓÉÎåÈÕ±äΪÆßÈÕ£»¶ÔË°Îñ»ú¹ØÖ¸¶¨¿Û½ÉÐÂÉ趨ÁËÈýÖÖÇéÐΣ»ÐÂÔöÌض¨Çé¿öϵÄÇ·Ë°×·½É£»·Ç¾ÓÃñÆóҵȡµÃȨÒæÐÔͶ×ÊÊÕÒæ²»ÔÙÃâË°£»ÀûÏ¢ËùµÃµÄÃâË°·¶Î§Óб仯£»×ªÈòƲúËùµÃ¼õ³ýÏîÄ¿ÓÉ Ô­Öµ ±äΪ ¾»Öµ µÈ¡£ ¹Ø¼ü´Ê£ºÆóÒµËùµÃË°£»·Ç¾ÓÃñÆóÒµ£»Ô´Èª¿Û½É Abstract£ºThis paper summarizes main changes in articles concerning withholding at source after the unification of two sets of Enterprise Income Tax Laws£º withholding income tax shall be levied at a reduced rate of 10%£» the statutory time limit of tax withheld has been extended from 5 days to 7 days£»the situations under which tax authorities may designate the withholding agent increase£» under certain circumstances the outstanding taxes may be pursued£» income from equity investment obtained by non-resident enterprises shall not be exempted from tax£» interest income qualified for tax exemption has been changed£» pre-tax deduction basis for income from transfer of properties changes from original value to net value. 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