我国涉外税收政策的基本评价及其调整取向杨春梅涉外税收政策是建立涉外税收制度的指导思想和原则。自改革开放以来，我国所制定的涉外税收政策和以此为基础所建立的涉外税收制度对于吸引外资、引进先进的科学技术、促进我国经济快速发展等发挥了重要的作用。但是，随着我... The Basic Evaluation and Orientation of China’s Foreign Tax Revenue Policy Yang Chunmei’s foreign tax policy is the guiding ideology and principle of establishing a tax system concerning foreign affairs. Since the reform and opening up, the foreign taxation policies formulated by our country and the foreign taxation system established on this basis have played an important role in attracting foreign investment, introducing advanced science and technology, and promoting the rapid economic development of our country. But with me ...