通过制定涉外税收优惠政策,吸引外国投资,促进本国经济发展,这是发达和发展中国家普遍采取的成功措施。但是,税收优惠过头,会造成融资国经济利益的外流,有时也达不到所期望的结果。因此,正确认识我国涉外税收优惠政策的作用和局限性,对于合理地制定和利用税收优惠手段是十分必要的。 By formulating preferential tax policies for foreign investment, attracting foreign investment and promoting economic development in the country, it is a generally successful measure adopted by developed and developing countries. However, too much tax concessions will result in the outflow of financial interests of the financing countries, sometimes failing to achieve the desired results. Therefore, to correctly understand the role and limitations of the preferential tax policies for foreign-related taxation in our country is very necessary for formulating and using tax incentives.