改革开放初期，我国对外商投资企业和外国企业实行了特殊的所得税税收优惠，这在当时的条件下是必要的，它起到了推进对外开放、吸引外资、提升国内技术水平、促进中国经济高速增长的积极作用。但是，内、外有别的所得税政策，其利弊在不同的经济环境下是会相互逆转的。２０多 In the initial stage of reform and opening up, China introduced special income tax preferential treatment for foreign-invested enterprises and foreign enterprises, which was necessary under the prevailing conditions. It played an important role in promoting opening up to the outside world, attracting foreign investment, upgrading domestic technological level and boosting China’s rapid economic growth The positive role. However, the pros and cons of different income tax policies both internally and externally will be reversed in different economic environments. More than 20