涉外税收优惠具有非中性特征，与税收的国民待遇原则相左，但从世界范围来看，各国都不同程度地存在各种涉外税收优惠形式。我国涉外税收优惠政策是改革开放的产物。为了大规模地吸引外资，促进经济的发展，适时、分阶段地出台了各种不同的税收政策，鼓励特定地区发展→鼓励向 Foreign tax preference has the non-neutral characteristic, which is opposite to the principle of national treatment of taxation. However, from the perspective of the world, all kinds of foreign tax preference forms exist in all countries to varying degrees. The foreign preferential tax policies of our country are the result of reform and opening up. In order to attract foreign capital on a large scale and promote economic development, various taxation policies have been promulgated timely and in stages to encourage the development of certain regions → encourage the development of