党的十一届三中全会以来，我国实施了改革开放的经济发展战略，引进外资一度成为促进我国经济发展的热门话题。为了大规模地吸引外资，加快利用外资的步伐，在当时的国际大环境下，我国选择了一条“以优惠促引资”的道路，而在优惠政策中又以税收优惠为主体。优惠政策的实... Since the Third Plenary Session of the 11th CPC Central Committee, China has implemented the economic development strategy of reform and opening up. Introducing foreign investment became a hot topic at the moment to promote China’s economic development. In order to attract foreign investment on a large scale and speed up the pace of foreign investment, under the prevailing international circumstances, our country chose a path of “promoting foreign capital through preferential treatment”, and in the preferential policy, it took the tax concession as the main body. The preferential policies of the real ...