为了加大吸引各个领域外国专家和海外高层次人才力度,国家在税收方面又陆续出台了一系列配套优惠政策,归纳起来主要有三个方面:一是减、免优惠,二是起征点优惠,三是在执行互免协议和避免双重征税方面作出专门规定。 In order to increase the efforts of attracting foreign experts in various fields and overseas high-level talents, the government has successively promulgated a series of preferential policies on taxation. To sum up, there are mainly three aspects: first, reduction and exemption; second, Thirdly, special provisions are made in the implementation of mutual agreement on mutual exemptions and avoidance of double taxation.