新企业所得税法的出台,结束了外资企业在中国享受20多年的超国民待遇,因此,也引发了关于新企业所得税法是否会对我国吸引外资产生影响的争论。本文通过分析我国新企业所得税法的主要变化对外资企业不会产生影响以及外商到中国投资动机不会改变,得出新企业所得税法对我国吸引外资影响不大,最后提出了完善新企业所得税法的思考。 The promulgation of the new EIT Law ended the super-national treatment enjoyed by foreign-funded enterprises in China for more than 20 years and therefore triggered controversy over whether the new EIT law would have an impact on China’s foreign capital attraction. This article analyzes the main changes of China’s new corporate income tax law will not have an impact on foreign-funded enterprises and foreign investment in China will not change the motivation of investment, draw a conclusion that the new corporate income tax law has little effect on the attraction of foreign investment in our country, and finally proposes to perfect the new corporate income tax law Thinking.