中国加入ＷＴＯ,符合世界经济一体化的发展趋势,也是中国经济贸易发展的客观要求。ＷＴＯ的宗旨就是贸易自由化,加入ＷＴＯ,国内市场与国际市场将全方位接轨,各种限制逐步打破,法制更加成熟、完善,更多的外资将会涌入中国。但是,作为外商投资“指挥棒”的涉外税收优惠政策尽管 China’s accession to the WTO is in line with the trend of world economic integration and also an objective requirement of China’s economic and trade development. The purpose of the WTO is to liberalize its trade. With its accession to the WTO, the domestic and international markets will be fully integrated with each other. Various restrictions will be gradually broken. The legal system will become more mature and perfect. More foreign capital will flow into China. However, as a foreign investment “baton” foreign tax preferential policies despite