随着中国加入WTO，对外商投资的政策优惠及所谓“国民待遇”问题越来越多地成为人们议论的中心，也在决策层的视野中日渐凸显。理论界和一些高层官员纷纷指出，中国应尽快按照国民待遇原则统一内外资企业所得税等税种，取消对外商投资企业的税收优惠。在这其中，不是存有误解， With China’s accession to the WTO, the preferential policies on foreign investment and the so-called “national treatment” have increasingly become the center of discussion among people and have also become increasingly prominent in the perspective of decision-makers. Theoretical circles and some high-level officials have pointed out that China should unify the taxes on income tax of domestic and foreign-funded enterprises according to the principle of national treatment as soon as possible, and eliminate the tax incentives for foreign-invested enterprises. In this one, there is no misunderstanding,