20世纪90年代,为了推动我国经济快速发展,国家加大了对外开放力度,并制定了一系列积极吸引外资的财税优惠政策,形成了内外资不同的两套税收体系,对外资实施税收减免优惠政策。这些政策在一定时期内,对促进我国工业化进程,加快国内经济与国际接轨,特别是提升我国产业结构、促进 In the 1990s, in order to promote the rapid economic development in our country, the government stepped up its efforts in opening up to the outside world and formulated a series of preferential fiscal and taxation policies that attract foreign investment actively. The two sets of taxation systems, which are different for both domestic and foreign investors, have been formulated, which offer tax concessions to foreign investors policy. In a certain period of time, these policies are of great importance in promoting the process of industrialization in our country, accelerating the integration of the domestic economy with the world, and in particular, in upgrading our industrial structure and promoting