改革开放之初,为了多而快地吸引外资,我国对外资实行了多种优惠政策,即对外资实行超国民待遇。我国对外商来华投资所给予的优惠措施最集中的体现在对外商投资企业的税收政策上,我国对外商投资实行各种税收优惠政策。其起到了相当积极的、不可替代的作用;同时,我国长期执行的税收优惠政策对我国经济发展的诸多全局性不利影响也逐步显现。 At the beginning of the reform and opening up, in order to attract foreign investment more and more rapidly, our country implemented various preferential policies on foreign investment, that is, super-national treatment of foreign investment. The preferential measures conferred by China on foreign investment in China are most concentrated in the taxation policies on foreign-invested enterprises. Our country implements various preferential tax policies on foreign investment. At the same time, many unfavorable effects of our country’s preferential taxation policies on our country’s economy have also gradually appeared.