两税合并前,各地区为吸引外资展开“税收优惠大战”,片面依赖大幅度、大面积的减免税,而不是着力改善投资环境。两税合并将推动各地由注重提供优惠政策转向通过优化行政服务、规范市场环境等来提升投资环境的新阶段 Before the merger of the two taxes, all regions started “tax preferential wars” to attract foreign investment and relied on the substantial and large-scale tax relief instead of focusing on improving the investment environment. The merger of the two taxes will promote a new phase in which all regions shift their focus from the provision of preferential policies to enhancing the investment environment through optimizing administrative services and regulating the market environment