本文首先由拉弗曲线引出税收与生产投资的关系问题 ;然后在简述税收激励基本工具的基础上 ,就税收激励对投资影响的评估方法及其在发展中国家的应用作了详细的实证分析 ;最后给出了必要的概括与分析启示。 Firstly, this paper draws the conclusion from Laffer curve about the relationship between taxation and production investment. Based on the brief introduction of the basic tools of taxation incentives, this paper gives a detailed empirical analysis on the method of assessing the impact of tax incentives on investment and its application in developing countries Finally, the necessary summary and analysis are given.