内容摘要：
外商投资企业在进口设备方面享受着免征进口税收的优惠政策,这一政策的实施在一定程度上促进了相关领域的发展，但同时也存在对内外资企业税收优惠政策不平衡、与wto规则不相符以及与国内产业发展政策不一致等一系列问题。本文认为，应从促进内外资企业税收公平以及遵从wto规则两方面来解决这些问题，并进一步完善我国进口设备免税政策。
关键词：外商投资企业 进口税收 税收优惠 wto规则
abstract：presently foreign—invested enterprises are enjoying the preferential policy of exempting import taxes on importing equipments. although this policy has to some extent promoted the development of relevant economic fields, there still exist such issues as tax injustice, noncompliance with wto rules and inconsistence with domestic industrial polices. consequently, to resolve these issues, we should start with improving tax equity between domestic and foreign—invested enterprises and further complying with wto rules.