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依靠减免税收，提供多种优惠待遇吸引外资和外商投资企业的做法，是改革开放之初，我国在特定历史条件下的特定产物。这种曾在沿海率先对外开放的地区使用过的“招数”，不少地方竞相仿效。大家争打“优惠”牌，许多有识之士对此深表忧虑：外商优惠待遇，这张牌还能打多久？五
Relying on tax relief and providing various preferential treatments to attract foreign investment and foreign-invested enterprises is the specific product of our country under certain historical conditions at the beginning of the reform and opening up. This kind of “tricks” used in the first areas to be opened to the outside world along the coast has many places competing to follow suit. Everyone strikes a “discount” card, many people of insight are deeply concerned about this: foreign preferential treatment, how long can the card play? Fives