自1978年以来,中国抓住国内外有利时机,在社会主义国家里率先搞经济特区、沿海开放城市、经济技术开发区、经济开放区、沿江开放城市、内陆开放城市、保税区等。为吸引外资、引进技术、增加出口,国家先后制订了一系列优惠政策。沿海、沿江、内陆开放城市的优惠政策对设在沿海开放城市的生产性外商投资企业,减按24％的税率征收企业所得税。对在沿海开放城市的老市区开办的生产性外商投资企业,凡属于技术密集、知识密集型的项目,或外 Since 1978, China has seized the favorable opportunities at home and abroad and took the lead in engaging socialist special economic zones, open coastal cities, economic and technological development zones, open economy zones, open cities along the Yangtze River, open landlocked cities and bonded areas in socialist countries. In order to attract foreign investment, introduce technology and increase exports, the country has formulated a series of preferential policies. Preferential policies for coastal, coastal and open land cities shall be levied on enterprise income tax at a rate of 24% for productive foreign-invested enterprises located in coastal open cities. For foreign-invested productive FIEs in old urban areas with open coastal cities, those that are technology-intensive and knowledge-intensive,