在过去的20年中,大部分的政府都在不遗余力地创造良好的投资环境以吸引稀缺的私人资本,以及相关的科学技术和管理方式以实现本国的发展目标。这些国家越来越多地采取一些措施,以便利国际直接投资的进入。这些措施包括:对有关外资项目审批的法规政策的公开透明化,承诺保障投资利润的回流,以及建立投资争端的解决机制。税收优惠政策也是这些措施的一部分。 有关优惠政策在吸引国际直接投资中的作用的问题已经被许多人研究过,但是优惠政策的相对优势和相对劣势却从来没有被清晰地阐述过。优惠政策在吸引国际直接投资方面既有过令人瞩目的成功,也有过人所共知的失败。作为吸引国际直接 For the past two decades, most governments have been sparing no effort in creating a favorable investment climate to attract scarce private capital and related science, technology and management to achieve their own development goals. Increasingly, these countries have taken some measures to facilitate the entry of international direct investment. These measures include the openness and transparency of the regulatory policies on the approval of foreign-funded projects, the commitment to guarantee the return of investment profits, and the establishment of a settlement mechanism for investment disputes. Tax incentives are also part of these measures. The issue of the role of preferential policies in attracting FDI has been studied by many, but the relative advantages and relative disadvantages of preferential policies have never been clearly stated. Preferential policies have both remarkable success in attracting FDI and there have been well-known failures. To attract international direct