该文从企业利润最大化、居民国福利最大化以及东道国福利最大化三维视角分析了居民国和东道国的间接税税率、直接税税率以及税收优惠对对外直接投资的影响,并在我国经验数据的基础上,利用协整理论和误差修正模型检验了上述影响关系.同时从四个方面提出了优化我国税制以支持和鼓励对外直接投资的建议.“,”From the three-dimensional perspective for the maximum of enterprise profits, host country's benefits and residence country's benefits, this paper analyzes the influence of indirect tax rate, direct tax rate and tax incentives of a host country and a residence country on foreign direct investment.On the basis of national empirical data,the co-integration theory and error correction model are employed to test the relations above.To optimize the Chinese tax system, some proposals are eventually put forward from four aspects in order to support and encourage foreign direct investment.