我国涉外税收中的优惠政策,是国家为了正确引导外资投向,优化产业结构,鼓励外商投资的重要措施,对引进外资和先进技术起到了积极的促进作用。然而,由于一些地方政府、部门和企业过份夸大了税收优惠政策的作用,在实际工作中,曾一度出现过各地为吸引外资,竟相超越权限,擅自制定鼓励外商投资的地方性优惠政策,把涉外税收优惠政策当成了吸引外商投资,各地进行相互竞争的筹码,破坏了我国涉外税法的严肃性,给国家声誉造成了不良的国际影响。特别是今年以来一些地方部门的领导 The preferential policies in China’s foreign taxation are important measures for the state to properly guide the investment of foreign capital, optimize the industrial structure and encourage foreign investment, which has played a positive role in promoting the introduction of foreign capital and advanced technology. However, some local governments, departments and enterprises over-exaggerated the role of preferential tax policies. In actual work, local preferential policies for encouraging foreign investment were formulated for attracting foreign investment and surpassing their authority without authorization, The foreign-related preferential tax policies are regarded as attracting foreign investment and competing with each other. This has undermined the seriousness of the tax-related law in our country and has brought unfavorable international influence to the country’s reputation. Especially the leadership of some local departments since this year