改革开放以来，为了大量吸引外国直接投资，我国实行了全面优惠型的税收政策，提供了一系列分地区、有重点、多层次的税收惠措施。主要包括：1旨在鼓励在经济特区、沿海经济开发区、技术开放区直接投资创办外商投资企业和举办国家鼓励项目的降低税率的税收优惠；2旨在鼓励对边 Since the reform and opening up, in order to attract a large amount of foreign direct investment, China has implemented a comprehensive preferential taxation policy and has provided a series of tax incentives that are sub-regional, focused and multi-level. Mainly includes: 1 Aims to encourage the reduction of tax incentives for direct investment in the establishment of foreign-invested enterprises in the special economic zones, coastal economic development zones and technological open areas and for the holding of state incentive programs;