从改革开放以来,我国为配合吸引外资的政策在税法中规定了一系列的税收减免的优惠待遇,这些措施在引进外国和港、澳、台资本、先进的技术、先进的管理经验方面发挥了重要作用,但也日益显示其弊端,成为我国经济继续走向世界的阻力。本文试图从维护中国内资企业的利益方面,讨论外资企业税收优惠法律制度的缺陷及其改革对策。 Since the reform and opening up, our country has prescribe a series of preferential treatment of tax relief in accordance with the policy of attracting foreign investment. These measures have played an important role in introducing foreign capital, capital of Hong Kong, Macao and Taiwan, advanced technology and advanced management experience But also increasingly shows its shortcomings as a drag on China’s economy going on to the world. This article attempts to discuss the flaws of the legal system of tax incentives for foreign-funded enterprises and the reform measures in the interest of maintaining the domestic-funded enterprises in China.