为吸引外资,长期以来,我国给予了外资企业多达十余种税收优惠待遇,使得内外资企业税负水平呈现明显差距。有专家测算,尽管我国名义企业所得税税率为33%,但实际上,外资企业在中国的平均税负只有11%,而中国一般内资企业的平均税负达到22%,国有大中型企业的税负更高达30%。据了解, In order to attract foreign investment, for a long time, China has granted as many as ten kinds of tax preferential treatment to foreign-funded enterprises, resulting in a clear gap between the tax burden levels of domestic and foreign-funded enterprises. Some experts estimate that although the nominal corporate income tax rate in China is 33%, in fact, the average tax burden of foreign-funded enterprises in China is only 11%, while that of domestic-funded enterprises in China reaches 22% and that of large and medium-sized state-owned enterprises Up to 30%. It is understood that,