外商投资企业和外国企业所得税法所列明的税收优惠政策,在维护国家利益的前提下,比较充分地照顾了投资者的利益,考虑到配合国家沿海经济发展战略的要求,有利于吸引外资、吸引技术为我国经济建设服务。但是就其中的税收优惠政策而言。还不能适应一些新情况和新问题,需要在完善涉外税制的过程中提出来加以探讨,有效地予以解决。 The preferential taxation policies set out in the EIT Law of foreign-invested enterprises and foreign enterprises take the interests of investors into full consideration on the premise of safeguarding national interests, and taking into account the requirements of the national coastal economic development strategy, it is conducive to attracting foreign investment, Attract technology for China’s economic construction. However, in terms of tax incentives. Still can not adapt to some new situations and new problems, it needs to be put forward in the process of perfecting the foreign-related tax system to discuss and effectively solve it.