内容摘要：

本文分析了近年来东盟成员国吸引外资的税收优惠政策，通过比较，认为我国应该借鉴东盟成员国的成功经验，调整相应的税收政策，以加强我国对外资的吸引力，同时应提高外资在我国产业之间、地区之间的合理配置。

关键词：中国　东盟　税收优惠　吸引外资

abstract:the paper analyzes preferential tax policies for attracting foreign investments in asean member countries in recent years and their effects, and compares with that in china. it suggests that the technological development cost be compensated in advance, the favorable period of some long-termed and high-risked items be prolonged and the less-developed areas be covered in preferential tax policies.

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