外商投资企业税收优惠待遇，在我国利用外资的历史上曾起过积极的作用，促进了我国经济的发展。但随着我国改革开放的不断深人和社会主义市场经济体制的逐步建立，外商投资企业税收优惠制度的负面效应也日显突出。因此，有必要对我国现行外商投资企业税收优惠政策进行改革，制 The preferential tax treatment of foreign-invested enterprises has played a positive role in the history of the utilization of foreign investment in our country and promoted the economic development of our country. However, with the deepening of China’s reform and opening up and the gradual establishment of a socialist market economy, the negative effect of the preferential tax system for foreign-invested enterprises has become increasingly prominent. Therefore, it is necessary to reform the tax preferential policies for the current foreign-invested enterprises in our country