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试论对外商投资企业的所得税优惠武汉工业大学工商管理学院高卫国当前，许多发展中国家为吸引外商到本国来进行投资，纷纷制订了较低的所得税税率和其他优惠措施。我国从１９９１年７月１日开始施行的《中华人民共和国外商投资企业和外国企业所得税法》第六条也作出了这样...
On the preferential income tax on foreign-invested enterprises Wuhan Polytechnic University Gao Weiguo At present, many developing countries have formulated relatively low income tax rates and other preferential measures in order to attract foreign businessmen to invest in their own countries. Article 6 of the “Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises,” which came into effect on July 1, 1991, has also been made in this way.