●我国各省、市、自治区为引导外资投向,在税收上制定了减免征地方所得税的优惠政策。这些规定在适用企业的范围、体现产业政策、减免期限和幅度等方面各不相同,有的还有较大的差异。本文较全面地对上述规定作了概括性的简介,有助于税务部门和投资者沟通情况,便于借鉴研究。 ● China’s provinces, municipalities and autonomous regions have set preferential policies on tax relief for income tax levied by local governments in order to guide foreign investment. These provisions vary in the scope of enterprises, embodying industrial policies, the duration and extent of such relief, and some are quite different. This article gives a more general introduction to the above provisions, which will help the tax authorities and investors to communicate with each other and facilitate reference.