一、我国涉外税收优惠政策实施的现状自从 1978年我国实行改革开放以来 ,为了引进外资 ,弥补国内建设资金的不足 ,我国在涉外税收上制订了以全面优惠为主要特征的政策。其主要内容是在维护国家主权和经济利益的前提下 ,贯彻税收从轻、优惠从宽、手续从简的政策精神 ,目的在于快 I. Status Quo of Implementation of Preferential Tax Policies Concerning Foreign Affairs in China Since the introduction of the reform and opening up in 1978 in our country, in order to attract foreign investment and make up for the shortage of domestic construction funds, China has formulated a policy featuring comprehensive preferential policies as the main feature in foreign-related taxes. Its main content is to implement the spirit of a policy of light tax, favorable concessions and simple formalities on the premise of safeguarding the sovereignty and economic interests of the State. Its purpose is to speed up