The favorable taxation policy for China's foreign capital embodies such aspects as income tax, tariff and value-added tax.

中国外资税收优惠政策包括所得税、流转税(关税、增值税)等方面。

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This paper analyses the effective tax rate and the effect of the favorable policy, and then puts forward a suggestion concerning China's taxation policy on FDI.

文章首先从FDI所面对的实际税率和税收优惠措施的效果两方面对此加以分析阐述，然后依此分析了我国涉外税收政策中存在的问题，并相应提出了自己的建议。

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