浅议我国外资税收优惠法律制度的完善

On Perfection of the Legal System about Our Foreign Tax Preferences

外资税收优惠法律制度在一个国家的税收法律体系中占有重要的地位,它是吸引外资、促进经济发展的重要措施。目前,我国的外资税收优惠法律制度存在许多缺陷。应全方位、多层次地完善现行的外资税收优惠法律制度,使之在吸引外资、更好地为我国市场经济发展服务方面发挥更积极的促进作用。

The legal system about foreign taxation is very important in the tax system of a country,which is an important way to attract foreign capital and promote economic development.At present,there are some shortcomings in the legal system in our foreign tax preference.The current legal system of foreign tax preference should be perfected comprehensively so that foreign capital can be attracted and our marketing service of economic development can be improved