论外商直接投资税收国民待遇的确立林德木随着我国市场经济体制改革的进行，外商在我国的投资出现了新的高潮，努力吸收和利用大型跨国公司的资本密集型和技术密集型项目的投资已成为当前外资工作的重点。在这种新情况下，现行外资普遍税收优惠在实践中已显露出种种弊端，... On the Establishment of Taxation Treatment of Foreign Direct Investment Lin Demu Along with the reform of the market economy system in our country, the foreign investment in our country has reached a new upsurge. The efforts to absorb and make use of the capital-intensive and technology-intensive projects of large multinational corporations have been made Become the focus of the current foreign investment. Under such a new situation, the prevailing tax preferential treatment for foreign capital has revealed various drawbacks in practice, ...