涉外企业在特区外设立的分支机构能否一并享受相关定期减免税优惠政策;追加投资项目单独享受税收优惠政策是否存在次数的限定;以储备基金再投资是否仍应享受再投资退税的税收优惠政策,在《解读涉外企业若干税收优惠政策》一文中,作者结合工作实践中的体会并从规则制定精神的角度对以上三个涉外税收优惠政策进行了深入的剖析。特别适合一线的税收工作者和企业财务人员阅读。 Whether the branches established by foreign-related enterprises outside the SAR can enjoy the relevant preferential tax reduction or exemption policies at the same time; whether the additional investment projects enjoy the limited number of tax preferential treatments alone or not; whether the reinvestment of reserve funds should still enjoy the tax preference of reinvestment tax rebate Policy, in his article entitled “Interpreting Some Tax Preferential Policies for Foreign-related Enterprises”, the author combines the experience gained in the work practice with the analysis of the above three preferential tax policies concerning foreign taxation from the perspective of rules-making. Particularly suitable for front-line tax workers and corporate finance staff to read.