我国外资优惠制度的检讨与完善

新的《企业所得税法》正式开始适用，我国吸引外资的重心和政策已经开始发生变化。但是所有制度的革新都是一个渐进的过程，一个不断反省和认识的过程。正处于变化中的外资优惠制度也不例外。本文从我国的外资待遇现状入手，分析现有外资优惠制度存在的问题，对比世界上其他国家和地区的优惠制度和先进经验，对现有外资优惠制度提出了进一步完善的建议。

Review and Improvement of China's Preferential System of Foreign Capital

The new law of the People's Republic of China on enterprise income tax implies a change in preferential policy on foreign capital,but the change has taken place over a long period of time,which requires constant self-examination and recognition,and there is no exception to the change in preferential system of foreign capital.Starting from the study of present situation of treatment of foreign capital,the paper analyzes the problems of preferential system of foreign capital,makes a comparison of systems and experience between China and some other countries and regions in the world,and offers some proposals for the improvement of China's preferential system of foreign capital.