西部大开发战略提出以来 ,国家税务总局已经针对我国西部地区出台了五大税收优惠政策。主要内容包括 :对设在我国西部地区的国家鼓励类外商投资企业 ,在现行优惠政策执行期满后的 3年内可按 1 5%的税率征收企业所得税 ;外商投资企业到中西部地区再投资的项目 ,凡外资比例达到 2 Since the formulation of the strategy for the great western development, the State Administration of Taxation has issued five preferential tax policies for the western region of China. The main contents include: for state-encouraged foreign-funded enterprises located in the western region of China, the enterprise income tax may be levied at a rate of 15% within 3 years after the expiration of the current preferential policies; and foreign-invested enterprises reinvested in the central and western regions Project, where the foreign ratio reached 2