自1997年亚洲金融危机以来，我国政府采取了一系列对应措施，通过扩大内需、刺激投资等手段以保证经济的稳定增长，其中尤为突出的是我国刺激外商投资的积极的税收政策，如近期出台的出口退税政策、替代进口政策、研究开发费政策、中关村科技园区政策等等，其综合效应日渐显现 Since the 1997 Asian financial crisis, our government has adopted a series of countermeasures to ensure a steady economic growth through expanding domestic demand and stimulating investment. Among them, the most prominent one is our country’s active taxation policy to stimulate foreign investment. For instance, the recent introduction Export tax rebate policy, alternative import policy, research and development fee policy, Zhongguancun Science Park policy, etc., the increasing effect of its comprehensive