《国家税务总局关于实施对设在中西部地区的外商投资企业给予3年减按15%税率征收企业所得税的优惠的通知》,是继出口退税、替代进口等政策出台后中国政府颁布的又一鼓励外商投资的重要政策。作者任职于一家国际性会计师事务所,他的分析可供参考。——编者 “Circular of the State Administration of Taxation on Implementing Preferential Concessions to Enterprises with Foreign Investment in the Central and Western Regions for Three Years and Levying Corporate Income Tax at 15%” is another announcement issued by the Chinese government following the introduction of the export tax rebate and alternative import policies Encourage foreign investment in the important policy. The author works in an international accounting firm, his analysis for reference. --editor