Our
tax preference policy to the FDI enterprises whose principal part is income tax reductions has had a positive effect
on the increasingly enlargement of the scale of foreign capital utilization.But in carrying out the policy,there is also some problems.With the continuously penetration of the foreign capital utilization,to enhance the level of foreign capital utilization and reduce the negative influence such as unfair tax through adjusting the foreign capital policy is an important task in utilizing foreign capital.According to the actual situation of the utilization of foreign direct investment,the policy adjustment from overall preference to industrial preference has not only taken the effect of
tax preference to attract foreign capital into consideration.but also considered the need of the market's
fair competition.It will be beneficial to solve some problems arising in our utilization of foreign capital. So we can come to the conclusion that it is our reasonable choice of the preferential policy of foreign direct investment utilization at present.