外商直接投资(FDI)对一国的经济发展具有重要意义,目前世界各国普遍制定税收激励政策来吸引FDI。随着经济全球化的发展,中国对外投资也在不断增长。本文从中国主要对外投资国中选取了三个具有代表性的国家——韩国、俄罗斯和澳大利亚——研究其FDI税收激励政策及发展趋势,这对我国进一步扩大对外投资和调整FDI税收激励政策具有一定借鉴意义。 Foreign direct investment (FDI) is of great significance to the economic development of a country. At present, tax incentives are generally formulated in all countries in the world to attract FDI. With the development of economic globalization, China’s foreign investment is also growing. This paper selects three representative countries from Korea, Russia and Australia from China’s major foreign investment countries to study their FDI tax incentive policies and their development trends, which have a great potential for our country to further expand foreign investment and adjust tax incentives for FDI Certainly reference meaning.