中国税制改革对外国投资者的影响新税制本着公平、合理、统一的原则，保持了涉外税收政策的连续性、稳定性，为外国投资者创造了一个更加宽松、有利的投资环境。朱莹（国家税务总局涉外税务管理司）１９９３年底，我国对工商税制进行了全面性、整体性、结构性改革。这是一... The Impact of China’s Tax Reform on Foreign Investors The new tax system has maintained the continuity and stability of foreign taxation policies based on the principle of fairness, reasonableness and unity and created a more liberal and favorable investment environment for foreign investors. Zhu Ying (State Administration of Taxation, Foreign Tax Administration) At the end of 1993, China conducted a comprehensive, integrated and structural reform of the industrial and commercial tax system. this is one...