所谓税收优惠,通常是指法定的减免税和从低税率征税。广义的税收优惠还包括一切能使纳税人得到的财务上的好处,其中包括投资抵免,亏损的结转,固定资产加速折旧等。目前,世界上许多国家,特别是发展中国家十分注意把税收优惠作为吸引外资、实现政府目标的工具,从比较税收的角度研究各国的涉外税收优惠政策,不论是在理论上还是实践上都具有重要的意义。 The so-called tax incentives, usually refers to the statutory tax relief and tax from a low tax rate. The broad tax benefits include all the financial benefits taxpayers receive, including investment credits, carry-over of losses, accelerated depreciation of fixed assets, and more. At present, many countries in the world, especially the developing countries, pay great attention to using tax incentives as a tool to attract foreign capital and achieve the government’s goals. From a tax point of view, preferential tax policies for foreign countries, both in theory and in practice, Significance.