一、我国实行涉外税收优惠政策的原因我 国实行涉外税收优惠政策 ,一方面是因为在改革开放初期要发展经济单靠自身的力量显然力不从心。而此时发达国家却正好相反 ,迫切需要到本国以外的地区去投资实现资本价值最大化。我国在维护国家权益和平等互利的基础上对外国投资实行税收 First, China’s foreign tax incentives for the implementation of China’s foreign-related preferential tax policies, on the one hand because the reform and opening up to develop the economy on its own power is obviously underpowered. At this time, the developed countries, on the contrary, urgently need to invest outside their home country to maximize the value of their capital. Our country implements taxation on foreign investment on the basis of safeguarding state rights and interests and equality and mutual benefit