关于完善外商投资企业税收优惠政策的探讨□王键对外商投资（以下简称为外资）企业实行的税收优惠政策，是我国为达到吸引外资，扩大开放目的而制定。它对于促进改革开放，推进科技进步和社会主义现代化建设具有十分重要的意义。但是随着经济的发展，有些已不适应变化了的... Discussion on Perfecting the Preferential Tax Policies for Foreign-Funded Enterprises □ Wang Jian’s preferential taxation policies for foreign-invested enterprises (hereinafter referred to as foreign-funded enterprises) are formulated by China for the purpose of attracting foreign investment and opening wider to the outside world. It is of great significance to promoting reform and opening up as well as promoting scientific and technological progress and socialist modernization. But with economic development, some have not adapted to change ...