【摘要】 优惠的税收政策对我国吸引外资起到了积极的促进作用。随着改革的深入,外资规模的壮大,一些深层次的问题出现了。为了创造公平竞争的市场环境,提高利用外资的水平,必须改革涉外税收优惠政策,实现外资国民待遇。更多还原

【Abstract】 Preferential tax policy has promotive effect on attracting foreign investment. W ith the reform extending , more and more foreign investment is coming, some deep-level problems has been emerging. To create a fair-competitive investment env ironment and to attract foreign investment, we will reform preferential tax poli cy to realize national treatment.更多还原