一改革开放之初，我国就对设在经济特区的外商投资企业和在经济特区设置机构、场所从事生产经营的外国企业减按15％的税率征收企业所得税。实践证明，这种特区优于普区的政策有利于试点总结经验，积极引进外资。随着对外开放程度的加深，15％优惠税率的适用范围逐步扩大了，除 At the very beginning of the reform and opening up, our country levied corporate income tax at a rate of 15% on foreign-invested enterprises located in the special economic zones and foreign-funded enterprises that set up their offices and establishments in the special economic zones and engaged in production and operation. Practice has proved that this special zone is better than the general policy is conducive to the pilot to sum up experience, and actively introduce foreign capital. With the deepening of the degree of opening to the outside world, the applicable scope of the preferential tax rate of 15% has been gradually expanded, with the exception of