税收是国家作为维护主权,增加收入,调节经济的重要手段,也是外商投资决策所必须考虑的最重要因索之一。我国政府根据客观条件以及从有利于吸引外资,引进技术,扩大国际合作和经济开放考虑,对外商投资企业设计、制定了一整套相对独立的税收政策制度, Taxation is one of the most important factors that must be considered in foreign investment decision-making. Taxation is an important means of safeguarding sovereignty, increasing income and regulating economy. Based on objective conditions and in favor of attracting foreign investment, introducing technology, expanding international cooperation and opening up economy, our government has devised a series of relatively independent taxation policies and systems for foreign-invested enterprises,