中外合资企业是我国改革开放过程中发展起来的新型企业组织形式。近些年来，在各项优惠政策的扶持下，获得了突飞猛进的发展。与其他诸多优惠政策相比，税收优惠无疑是合资企业得以生存发展的最大政策优势。正是由于国家在税收政策方面给予合资企业的种种超国民待遇，越来越多 Sino-foreign joint ventures are a new form of enterprise organization developed during the reform and opening up in our country. In recent years, with the support of various preferential policies, it has enjoyed rapid development. Compared with many other preferential policies, the tax preference is undoubtedly the biggest policy advantage for the joint-venture to survive and develop. It is precisely because of the various super-national treatment given to joint ventures by the state in terms of tax policies, more and more