The impact of taxation on foreign direct investments depends not only on the taxation policies of host countries but also on those of foreign investors′ countries.This paper analyses the effective tax rate and the effect of the favorable policy,and then puts forward a suggestion concerning China's taxation policy on FDI.%税收对外国直接投资(FDI)的影响不仅取决于东道国的税收政策，还依赖于外商居住国的税制状况。文章首先从FDI所面对的实际税率和税收优惠措施的效果两方面对此加以分析阐述，然后依此分析了我国涉外税收政策中存在的问题，并相应提出了自己的建议。
展开▼
