改革开放以来，我国对外商投资企业的税收优惠政策经过多年发展，形成了多层双、多环节、全方位的优惠体系，对促进改革开放，引进外资和技术发挥了积极的作用。但税收优惠的范围之广、内容之多，层次之繁杂，不可避免地造成了相互交叉和重叠的情况。使我国的法定税率与实际税 Since the reform and opening up, China’s preferential tax policies for foreign-invested enterprises have undergone years of development, forming a multi-layer, multi-link and all-round preferential system that has played an active role in promoting reform and opening up as well as in attracting foreign investment and technology. However, the wide range of tax concessions, many contents and complicated levels inevitably result in overlapping and overlapping situations. Make our country’s statutory tax rate and actual tax