为进一步吸引外商投资我国中西部地区,推动西部大开发战略的实施,国务院决定,对设在中西部地区的外商投资企业的所得税优惠政策作适当调整,并以国税发[1999]172号文颁布。按照该文件,自2000年1月1日起,在山西、内蒙古等我国中西部地区19个省(自治区、直辖市)投资新设的外商投资 In order to further attract foreign investment in the central and western regions of China and promote the implementation of the strategy for the development of the western region, the State Council decided to make appropriate adjustments to the preferential income tax policies for foreign-invested enterprises based in the central and western regions and promulgated by Guo Shui Fa [1999] No. 172 . According to the document, since January 1, 2000, foreign investment in 19 newly established provinces (autonomous regions and municipalities directly under the Central Government) in Shanxi, Inner Mongolia and other central and western regions of China