Abstract: As the preferential policy of tax revenue concerning foreign affairs of "baton" of the foreign investments,is playing a positive role in absorbing the foreign capitals all the time,promoting regional economic development etc.and hi-employment,has increased the national fiscal revenues.But with the deepening of the reform and opening-up and gradual setting-up of socialist market economy system,domestic international market integrates omni-directionally and various kinds of restrictions are broken gradually,v...