涉外税收优惠的受益状况是指东道国政府为吸引外资从轻征税以及提供减税、免税等,外国投资者能否从中得益以及得益多少。由于世界上大多数国家同时实行收入来源地税收管辖权和居住地税收管辖权,因此,初看起来,东道国的税收优惠似乎很难为外国投资者所获得。其实不然,东道国的税收优惠能够不同程度地使外国投资者得到好处,从而发挥吸引外资的作用。 The benefit of the foreign tax preference refers to whether the host government can benefit from the light taxation of foreign investment and provide tax relief and tax exemption. Since most countries in the world have both revenue and jurisdictional tax jurisdictions, it seems at first glance that the tax incentives of the host countries seem difficult to obtain for foreign investors. In actual fact, the tax incentives of the host country can, to varying degrees, benefit foreign investors and thus play the role of attracting foreign investment.