我国内资为了获取相对较高的收益从中国流向国外再返回国内投资。这种过渡性资本外逃与我国实行的FDI税收激励政策有着重要关系,我国在对税收政策上对外资实行的“超国民待遇”是促使过渡性资本外逃的根本原因。 In order to obtain relatively high incomes, our domestic capital flows abroad from China and then returns to the domestic investment. This kind of transitional capital flight has an important relationship with the taxation incentive policies implemented by our country. The “super-national treatment” of our foreign investment in the taxation policy is the fundamental reason for the transitional capital flight.