吸引外商直接投资需要有良好的投资环境,税收是调整投资环境的一个重要因素。其中,税收优惠往往被作为奖励投资和满足引资国某些要求的重要措施。但是,税收优惠能起多大作用,是需要研究的。从理论上讲,一个国家或地区能否吸引外资取决于两个方面因素:一是外国投资者的投资动机或战略目的,二是准备引进外资 Attracting foreign direct investment requires a good investment environment, and taxation is an important factor in adjusting the investment environment. Among them, the tax incentives are often used as incentives to invest and meet some of the requirements of foreign investors an important measure. However, the tax incentives can play a role, it is necessary to study. In theory, whether a country or region can attract foreign investment depends on two factors: First, foreign investors’ investment motives or strategic purposes; second, they plan to introduce foreign investment