Based on 36 cities’ datum, We build a model to
examine whether a series of tax incentives to promote FDI inflows have a significant effector not after 2001. The results showed that:
After WTO, preferential tax policies which were taken to promote FDI
inflows and upgrade industrial structure indeed had a certain effect. From sub-regional perspective,
preferential tax policies for central and western regionsstill attractFDI, while the eastern
region is no longer significant.