1994年中国进行了重大的税制改革，实施“双主体”的税制结构。流转税制方面外商投资企业由缴纳工商统一税改成缴纳增值税（价税分离）、消费税和营业税。为了避免因税制改革而增加外商投资企业的税收负担，中国政府从保护外国投资者既得利益及鼓励外国投资者扩大投资的角度出 In 1994, China carried out major tax reform and implemented the “dual subject” tax structure. In the aspect of circulation tax system, foreign-invested enterprises shall be converted into paying VAT (separation of price and tax), consumption tax and sales tax from the paying unified industrial and commercial tax. In order to avoid increasing the tax burden on foreign-invested enterprises due to tax reform, the Chinese government, from the perspectives of protecting the vested interests of foreign investors and encouraging foreign investors to expand their investment,