在当今世界上,涉外税收优惠对发展中国家吸引外资具有极大的积极作用。在如此激烈的竞争中,我国将以何种姿态面对呢?首先从我国涉外税收优惠现状出发,说明涉外税收优惠所带来的优势。再从涉外税收的不足之处出发,谈及在当今世界税收竞争条件下,中国涉外税收的优惠政策改革的因素及其具体优惠政策的选择。 In today’s world, the tax preferential treatment of foreign countries has a very positive and positive effect on the attraction of foreign investment by developing countries. In such a fierce competition, what kind of attitude our country will face? First of all, starting from the current situation of foreign-related tax concessions in our country, we will show the advantages brought by the foreign-related tax concessions. Then from the inadequacies of the foreign tax revenue, talked about the factors of preferential tax policy reform and the choice of specific preferential policies under the conditions of tax competition in the world today.