我国的涉外税收制度,在维护国家权益的前提下,贯彻税负从轻、优惠从宽、手续从简的政策原则,对外商投资给予优惠待遇,这是完全必要的。因为,我国是发展中国家,迫切需要利用外资,引进国外先进技术,加快我国的经济建设步伐。优惠的涉外税收制度是我国实行对外开放所采取的许多优惠政策中比较突出的一个方面。它对于吸引外资,引进先进技术起着重要的作用。但是,我们在肯定“优惠从宽,税负以轻,手续从简”的重要性和必要性的同时,还要作进一步的反思。税负从轻是就一国税率的高低 Under the premise of safeguarding the rights and interests of the state, China’s foreign taxation system is absolutely necessary to implement the preferential treatment of foreign investment by implementing the policy principle of light tax, favorable concessions and simple rules and procedures. Because China is a developing country, we urgently need to use foreign investment, introduce advanced foreign technologies and speed up the pace of economic construction in our country. The preferential foreign tax system is one of the more prominent aspects of many preferential policies adopted by our country for opening to the outside world. It plays an important role in attracting foreign investment and introducing advanced technologies. However, while affirming the importance and necessity of “preferential treatment is lenient, tax burden is light and formality is simplified,” we must further reflect on it. Light tax burden is on the level of a country’s tax rate