涉外税收制度是随着国家的对外经济、文化活动的发展而逐步建立和发展的。而随着改革的不断深化,以及税制的不断完善,我国现阶段实行的税收优惠,表现出很多弊端。对此作者提出规划思路包括:区域优惠政策的调整、产业优惠政策的调整和取消再投资优惠。 The foreign tax system is gradually established and developed along with the development of the country’s foreign economic and cultural activities. With the deepening of the reform and the continuous improvement of the tax system, the current tax concessions carried out in our country have shown many drawbacks. The authors put forward planning ideas include: the adjustment of regional preferential policies, industrial preferential policies to adjust and cancel the reinvestment concessions.