一、我国改革开放以来涉外税收优惠政策实效分析改革开放以来，为了处理好我国与其他国家之间的经济权益分配关系，我国政府遵循“税负从轻，优惠从宽，手续从简”的原则，不断完善涉外税收制度，我国利用外资工作取得巨大成就。截至1996年年底，已累计批准外商投资项目达28330 First, since the reform and opening up China’s foreign tax incentives since the reform and opening up, in order to deal with the distribution of economic rights and interests between our country and other countries, our government follows the “tax burden is light, preferential benefits from wide, simple procedure” principle, We will continue to improve the tax system concerning foreign affairs and make great achievements in utilizing foreign investment in our country. As of the end of 1996, a total of 28,330 foreign-invested projects have been approved