中国外资政策向何处去?今年以来,在围绕企业所得税与外资企业所得税“两税合一”的激烈争议中,这个问题再次呈现在人们面前。一种意见是延续对外资的优惠政策以便继续吸引外资,毕竟外资对我国的就业、资本形成、财政收入、国际收支平衡等都发挥了不可忽视的积极影响,而周边国家的招商引资竞争力 Where are China’s foreign investment policies? This year, the issue has been appearing again in the heated debate over the relationship between corporate income tax and foreign-funded enterprise income tax. One of the views is that the preferential policies for foreign investment should be continued so as to attract foreign investment. After all, foreign investment has played a significant and positive impact on China’s employment, capital formation, fiscal revenue and the balance of payments. However, the competitiveness of neighboring countries in attracting foreign investment