沿海开放地区减税引资政策评述薛必龙，侯晓东改革开放以来，国家为鼓励和扶植沿海开放地区积极利用外资，发展外向型经济，给予了一系列的税收优惠政策。这无疑对吸引外国直接投资，引进外国先进技术和管理经验，加速我国现代化建设都有着积极的作用。但是，沿海开放地区... Comment on Tax Reduction and Investment Attraction in Coastal Areas Xue Bailong, Hou Xiaodong Since the reform and opening up, the state has given a series of tax preferential policies to encourage and support the open coastal areas to actively use foreign capital and develop an export-oriented economy. This undoubtedly plays a positive role in attracting foreign direct investment, introducing advanced foreign technologies and management experience and accelerating the modernization of our country. However, the coastal open areas ...