外商直接投资与税收政策□雷根强黄秀萍一、东道国税收政策对吸引外商直接投资的作用吸引外商直接投资，贵在投资环境。投资环境是一个包括政治、经济、社会、文化、自然地理等十分广泛的因素及其繁多的子因素而构成的庞大综合有机体。但构成投资环境的各个因素对吸引外商... Foreign Direct Investment and Taxation Policy □ Lei Genqiang and Huang Xiuping I. The Role of Host Country’s Tax Policy in Attracting Foreign Direct Investment Attracting foreign direct investment and your investment environment. The investment climate is a large, integrated organism consisting of a very wide range of factors, including political, economic, social, cultural and natural geography, and its numerous sub-factors. However, the factors that make up the investment environment are attractive to foreign investors