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应用投资激励措施吸引外资是目前绝大多数国家常用的政策手段。本文简述了东道国外资激励政策的理论依据,从溢出效应、提升产业竞争力、扩大出口和就业等方面分析了东道国投资激励政策的收益;从挤出效应和锁定效应、财政收入减少、资源配置扭曲等方面分析了东道国激励政策的成本;从不同激励工具、不同跨国公司、不同母国税制等方面指出了东道国外资激励效应的客观差异性。
Applying Investment Incentives Attracting foreign investment is a commonly used policy instrument in most countries. This article gives a brief account of the theoretical basis of the host country’s foreign investment incentive policies, and analyzes the benefits of the investment incentive policies of the host country from the spillover effect, the promotion of industrial competitiveness, the expansion of exports and employment. From the perspective of extrusion effect and lock-in effect, Distorted and so on, analyzes the cost of host country’s incentive policies; points out the objective difference of incentive effect of host country’s foreign capital from different incentive instruments, different multinational corporations and different home country’s tax systems.