在當今世界,無論是開發中國家還是已開發國家,吸引外國投資尤其是FDI已成為政策重點,各國政府逐漸重視利用稅收激勵來吸引投資,並且以此達到本國的某些總體經濟政策目標。因此,本研究採用賽局理論方法,建立FDI稅收激勵的賽局模型,論證一國實施稅收優惠政策吸引外資的內在激勵性,同時,通過韓國、香港、新加坡及印度等四國在鼓勵外商投資方面制定的主要稅收激勵政策的比較,得到以下結論,值得我國借鏡的成功經驗: (一)四國鼓勵外商投資稅收政策是與本國的總體經濟政策保持協調一致的。 (二)在稅收激勵政策的制定、實施過程中法制性強。 (三)稅收激勵的形式靈活多樣,政策手段多元化。 (四)注重國內整理稅收環境對吸引外資的影響。
In the contemporary world, attracting foreign direct investment (FDI) has become a vital policy for developing and developed nations, therefore governments worldwide are placing greater emphasis on tax incentives to attract investment and attain certain economic policy goals for their countries. Consequently, the research utilizes the Game Theory to develop FDI tax incentive game models in order to demonstrate a country’s internal incentive to implement tax incentive policy for the sake of attracting foreign investment. At the same time, by comparing major tax incentive policies of 4 nations, including Korea, Hong Kong, Singapore and India, in incentivizing FDI, the following conclusions are reached, and these successful experiences are something that Taiwan can learn from: 1.Tax incentive policies adopted by the 4 nations for attracting FDI are consistent with Taiwan’s overall economic policy. 2.Strong legality during the process of formulating and implementing tax incentive policies. 3.Diversified and flexible tax incentives enable versatile policy measures. 4.Pay attention to the impact of domestic taxation environment on attracting FDI.