改革开放以来，我国利用外商直接投资取得了举世瞩目的成绩。外商直接投资的迅速增长，从资本和技术生产要素投入上支持了我国经济高速增长。外商直接投资的税收政策作为我国利用外商直接投资政策的重要组成部分，对吸引外商直接投策的确发挥了一定的积极作用。但是，随着我国 Since the reform and opening up, China has made remarkable achievements in using foreign direct investment. The rapid growth of foreign direct investment has supported China’s rapid economic growth from the input of capital and technical factors of production. The tax policy of foreign direct investment, as an important part of China’s policy of utilizing foreign direct investment, has played a certain positive role in attracting foreign direct investment. But with my country