涉外税收支出有利于吸引外资似乎是一致的看法，但在实际运作中，涉外税收支出在吸引外资中能起到多大程度的作用？效果如何？这是实际工作部门和理论界最为关注的问题。本文拟对此进行研究，以便大家对涉外税收支出在吸引外商投资中的作用有一个正确的理解和把握。一、涉外税 What seems to be a consistent view is that foreign-related tax expenditures are conducive to attracting foreign investment. However, in actual operation, what extent can foreign tax expenditures play a role in attracting foreign investment? How’s the effect? This is the most concern of the actual working departments and theorists. This article intends to study this issue so that everyone can have a correct understanding and grasp of the role of foreign tax expenditures in attracting foreign investment. First, foreign tax