这里所说的涉外税收优惠制度，是指我国对外商投资企业和外国企业制订的税收优惠措施的总称。制定涉外税收优惠制度的目的，在于更好地吸引外资，弥补国内建设资金的不足，引进先进的技术、设备和管理经验；同时引导外资流向，发挥外资的“乘数效应”，改善我国的产业结构。从 The foreign-related preferential tax treatment system here refers to the general term of our country’s preferential tax treatment measures for foreign-invested enterprises and foreign enterprises. The purpose of formulating the preferential tax system for foreign tax is to better attract foreign capital, make up for the shortage of domestic construction funds and introduce advanced technology, equipment and management experience. At the same time, we should guide the flow of foreign capital to give play to the “multiplier effect” of foreign investment and improve our industry structure. From