改革开放以来，各地方积极兴办“三资”企业，促进了我国经济的发展，但目前“三资”企业效益不好，帐面亏损严重已经引起人们的关注。这不仅有企业本身经营管理的问题和一些人为因素，还有有关的政策性因素。现行的税收优惠政策是“三资”企业帐面亏损的根本原因根据《外商投 Since the reform and opening up, all localities have been active in setting up “three-capital” enterprises and promoted the economic development in our country. However, the current “three-capital” enterprises have not achieved good returns and serious losses have drawn people’s attention. This not only has its own business management issues and some human factors, as well as related policy factors. The current preferential tax policies are the root causes of the “three-funded” corporate book losses According to the "foreign investment