实行对外开放,是党的十一届三中全会以来,经过多年实践并已取得重大成就的基本国策。保障对外开放政策的实施,是税务工作的一项重要任务。几年来,我国陆续制订了一系列涉外税法和不同层次的优惠政策,对外商投资经营创造了相当宽厚的投资环境。但由于缺乏有 The implementation of opening to the outside world is the basic national policy after many years of practice and great accomplishments since the Third Plenary Session of the 11th Party Central Committee. To safeguard the implementation of the policy of opening to the outside world is an important task in taxation work. In recent years, China has successively formulated a series of preferential tax policies and different levels of preferential policies, which have created a rather generous investment environment for foreign investment. But due to lack of it