随着世界范围内经济一体化的发展,外国直接投资(FDI)规模也在不断扩大。由于FDI可能存在一定的溢出效应,因此世界各国都试图通过使用某些手段来吸引FDI,其中税收是比较重要的手段。本文通过整理归纳国内地区间税收竞争、国际税收竞争及国际税收协定对FDI的影响的相关文献,并总结税收对FDI融资来源、形式和企业所属类型的影响,在此基础上,本文总结了现有研究的成果和不足,并提出了未来的研究方向。 With the development of economic integration in the world, the scale of foreign direct investment (FDI) is also constantly expanding. Because FDI may have a certain spillover effect, all countries in the world try to attract FDI through the use of certain means, of which taxation is the more important means. This article summarizes the influence of tax revenue on the sources and forms of FDI financing and the types of enterprises by summarizing relevant literature on the impact of tax competition in domestic regions, international tax competition and international tax treaties on FDI. Based on this, Have research results and deficiencies, and put forward the future research direction.