税收优惠和财政支出政策,能够吸引FDI流入:但国内地方政府的税收竞争和财政支出竞争,不能增加FDI流入,反而造成资本零税收,导致公共资源不足。我国2000~2011年工业行业面板数据分析表明,税收优惠对FDI影响不显著,财政支出、劳动力工资与FDI流入正相关;国内生产总值与FDI负相关。我国应逐渐减少外资企业税收优惠,增加政府公共财政投资,减少地方政府税收优惠和财政支出竞争,实现内外企业国民待遇。 Tax incentives and fiscal spending policies can attract FDI inflows: However, the tax competition and fiscal spending of domestic local governments can not increase FDI inflows, but instead result in zero capital tax revenue, resulting in insufficient public resources. The panel data of industrial industry from 2000 to 2011 in our country shows that the tax preference has no significant effect on FDI, and the fiscal expenditure, labor force and FDI inflow are positively correlated; the GDP is negatively correlated with FDI. China should gradually reduce the preferential tax treatment for foreign-funded enterprises, increase government public finance investment, reduce the tax incentives of local governments and competition in fiscal expenditure, and realize the national treatment of domestic and foreign enterprises.