中国涉外税收优惠政策的得失及其改革王晓珉扩大对外开放，利用外资，引进技术，这是中国实行税收优惠法律制度的目的。这个法律制度的最大特点是在维护国家权益的前提下，贯彻税负从轻、优惠从宽、手续从简的政策。这对外来投资者具有一定的吸引力。对这项政策的得失进行... Gains and Losses of China’s Preferential Tax Policies Concerning Foreign Affairs and Its Reform Wang Xiaomin Expansion of the People’s Republic of China, Utilization of Foreign Investment and Introduction of Technology This is the purpose for China to implement the preferential tax treatment system. The most prominent feature of this legal system is that it will carry out the policy of giving a light tax, wide concessions and simplifying formalities on the premise of safeguarding the rights and interests of the country. This foreign investors have a certain appeal. Gains and losses on this policy ...