从总体上讲，中国的涉外税收优惠政策是改革开放的产物，它诞生于70年代末和80年代初。当时的背景是，市场化取向的改革正在全国范围内推开。对外开放，作为一项发展经济的基本国策，也正在成为越来越多的人的共识。为了大规模地吸引外资，加快利用外资的步伐，在当时的国际大? Generally speaking, preferential tax policies relating to foreign investment in China are the result of reform and opening up. It was born in the late 1970s and early 1980s. The background was that market-oriented reforms were being rolled out nationwide. Opening up to the outside world, as a basic national policy of economic development, is also becoming a consensus of more and more people. In order to attract foreign investment on a large scale and speed up the pace of foreign investment,