试论我国涉外税收政策和税制的今后走向□庞仁廉黄云我国涉外税制从１９７９年实行改革开放政策以来，经过１９９１年、１９９２年和１９９４年三次改革，已经初步完善。十多年来，这套涉外税收优惠政策在维护国家权益的基础上，为贯彻对外开放方针，鼓励外商投资，促进中... On the Future Tendency of Foreign Tax Policy and Tax System in Our Country PENG Ren-lian, HUANG Yun Since the policy of reform and opening up in 1979, China’s foreign-related tax system has been basically improved since 1991, 1992 and three reforms in 1994. For more than a decade, on the basis of safeguarding the rights and interests of the state, this set of preferential tax policies concerning foreign investment has encouraged foreign investment and promoted the development of foreign investment in order to carry out the principle of opening up to the outside world.