一、涉外税收优惠政策正效应的主要表现 (一)促进了外商直接投资的引入 改革开放以来,我国大力实施税收优惠政策,吸引外商直接投资,2002年我国实际吸收外资超过500亿美元,超过美国,列世界第一位,比1989年增长近14倍,年均增速达26%。14年来全国累计实际使用外资超过4 500亿美元,占改革开放以来吸收外资 I. Main Performances of Positive Foreign Tax Preferential Policies (I) Promoting the Introduction of Foreign Direct Investment Since the reform and opening up, China has vigorously implemented preferential taxation policies to attract foreign direct investment. In 2002, China actually absorbed more than 50 billion U.S. dollars of foreign investment, surpassing that of the United States , Ranking first in the world, nearly 14 times more than in 1989, an average annual growth rate of 26%. In the past 14 years, the cumulative actual utilized foreign investment in the country has exceeded 450 billion U.S. dollars, accounting for foreign investment since the reform and opening up