本文对我国为改善投资环境、引进外资所实行的优惠政策进行了分析，认为优惠政策对于吸引外资的确具有一定的积极作用，但同时也存在着一些局限性，而且在改革开放的实践中，其负面作用日益突出。为此，文章强调指出，在新的形势下，国家应尽快取消优惠政策，实现由“优惠政策型”向“国民待遇型”的转型，从而有利于我国引资形态由低级向高级化的转变 This article analyzes China’s preferential policies for improving the investment environment and the introduction of foreign capital, and finds that the preferential policies do have a certain positive effect on attracting foreign investment. However, there are also some limitations at the same time. In the practice of reform and opening up, Negative effect has become increasingly prominent. Therefore, the article emphasizes that in the new situation, the state should abolish the preferential policies as soon as possible and realize the transition from “preferential policy type” to “national treatment type” so as to be conducive to the transition from low-level to high-level investment in our country