自从我国1979年实行了改革开放政策以来，我国的涉外税收制度历经了1991、1992和1994年一次改革，已初具轮廓。近二十年来，这套涉外税制遵循优惠原则，采取分地区、有重点、多层次的优惠政策，有力地推动了招商引资工作。但随着我国经济建设的进展，经济发展战略中心的西移、? Since our country implemented the policy of reform and opening up in 1979, China’s foreign tax system has taken shape through reforms in 1991, 1992 and 1994. In the past two decades, this set of foreign taxation system has followed the principle of preferential treatment and adopted preferential policies of different regions, priorities and levels to effectively promote investment attraction. However, with the progress of China’s economic construction and the westward shift of the economic development strategy center,