目前世界上绝大多数国家在税法中都规定了公司所得税的有关优惠条款,以实现鼓励投资、体现产业政策、促进区域开发、强化科技投入、刺激出口以及扩大就业等多重目标。本文从120多个国家和地区2000—2001年度公司所得税优惠管理资料中,总结归纳出有价值的经验,为我国企业所得税改革提供必要参考。优惠手段国外公司所得税优惠方式呈现多样性。有比较简单且容易操作的免税期、优惠税率、加速折旧,还有更为复杂的税收抵免、退税、递延纳税等。从各国现行税法规定看,国外公司所得税优惠手段主要可以分为 At present, most countries in the world stipulate the preferential terms of corporate income tax in the tax law so as to achieve the multiple objectives of encouraging investment, reflecting industrial policies, promoting regional development, strengthening investment in science and technology, stimulating exports and expanding employment. This article summarizes valuable experience from the preferential management of corporate income tax in more than 120 countries and regions from 2000 to 2001, and provides necessary reference for the reform of corporate income tax in China. Preferential means of income tax preference for foreign companies showing diversity. There are relatively simple and easy to operate tax holidays, preferential tax rates, accelerated depreciation, there are more complex tax credits, tax rebates, deferred taxes. From the perspective of the existing tax laws in various countries, the preferential tax treatment methods for foreign companies can be mainly divided into