税收国民待遇原则的现实选择和我国涉外税收优惠政策

The Real Choice of Our National Treatment Principles and the Favourable Principlesof the Foreign Tax in China

我国现阶段涉外税收优惠政策是税收国民待遇原则的现实选择。现阶段对涉外税收优惠政策的变革应主要以调整为主，本着平稳过渡的原则，逐步缩小优惠程度，调整优惠目标和手段，重点突出国家产业宏观调控政策的需要。

Our present favourable principles of the foreign tax is the real choice of our national treatment principles. The change of the present favourable principles of the foreign tax should take theadjustment as the key link,shorten the favourable scale gradually,adjust the favourable goal andmeans and emphasize the requirement of macro-regulation principles of our national estate.