嵌入性与税收政策对外资投资决策的影响^（*）

内容摘要：

引进外资是我国对外开放的重要组成部分。本文认为“区域（或产业）嵌入性”与“税收政策”是影响外资投资决策的两个主要因素，应该在研究通过税收政策吸引与稳定外资的同时，考虑如何先通过税收政策来加强产业集群的嵌入性，从而更有效地吸引和利用外资。

关键词：外资　区域（或产业）嵌入性　税收政策

abstract:this paper discusses major factors influencing the decision-making process of foreign investments by utilizing the relationship between the concept of embeddedness and tax policy towards it. based on theoretical analysis and field study, the paper suggests that tax policy should be designed to enhance the degree of regional or industrial embeddedness so as to attract new foreign investments and stabilize the existing ones.

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