随着对外开放政策的实行,我国对外经济活动日益扩大。沿海“三资”企业、外资企业的兴起,使我国越来越多地涉及到国际税收问题。我国在资金短缺的情况下,为了更多地吸引外国投资,发展本国经济,改善投资软环境,1980年第五届全国人民代表大会第三次会议通过了《中华人民共和国中外合资经营企业所得 With the implementation of the policy of opening to the outside world, our country’s foreign economic activities have been expanding day by day. The rise of “three-funded” and foreign-funded enterprises along the coast has caused more and more international tax issues in our country. In the absence of funds, in order to attract more foreign investment, develop its own economy and improve the soft environment for investment, in its third meeting of the Fifth National People’s Congress in 1980, China adopted the "Provisions of the People’s Republic of China on Joint-venture Enterprises