1.“适当”地把握税收优惠,把给予外商投资企业的税收优惠控制在“适当”的水平上。这里所说的“适当”,包含两层意义:(1)从发展的方向看,我国的涉外税收优惠要逐步向国民待遇原则靠拢。过多、过滥的税收优惠应当加以严格清理和坚决压缩。(2)向国民待遇原则靠拢并不意味着要完 1. Grasp the tax concessions “properly” and control the tax concessions granted to foreign-invested enterprises at an “appropriate” level. The “appropriate” mentioned here contains two meanings: (1) From the perspective of development, China’s foreign tax preference should gradually move closer to the principle of national treatment. Excessive and excessive preferential tax treatment should be strictly cleared and compacted. (2) Close to the principle of national treatment does not mean to finish