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税收优惠政策作为引进外资的重要措施，在不同的阶段和不同的环境中对东道国和投资者产生了差异很大的效果。税收优惠政策产生积极影响的关键在于因地制宜、注意与其他政策相互配合以及控制税收优惠政策所产生的消极影响。我国在制定引进外资的税收优惠政策时，应借鉴国际上的经验，有效地利用税收优惠政策引进外资。本文主要论述税收优惠的作用机制与特点以及产生税收优惠效应的背景，并在此基础上分析税收优惠政策对我国引进外资的启示作用。
As an important measure to introduce foreign capital, preferential tax policies have great effect on host countries and investors in different stages and environments. The key to the positive impact of preferential tax policies lies in the fact that they are in line with the local conditions and pay attention to the negative impact of coordinating with other policies and controlling preferential tax policies. When formulating preferential tax policies for introducing foreign investment, our country should learn from international experience and make effective use of preferential tax policies to attract foreign investment. This paper mainly discusses the mechanism and characteristics of the tax incentives and the background of the tax incentives, and on this basis, analyzes the enlightenment of tax incentives on the introduction of foreign investment in China.