本文應用相關文獻的觀點，認為台海兩岸地方招商的過程與結果，主要受到制度面因素的影響。尤其是地方財稅制度，不論就企業投資區位選擇與地方政府政策工具的角度而言，皆具有極重要的地位。回顧當前兩岸間之相關研究，除了探討財政制度與招商政策互動性的研究相當有限之外，亦缺少實際運作個案之比較分析。因此，本文希望透過相關靜態與動態的分析，呈現兩岸地方財稅制度與對於各自經濟發展所產生之影響，並以此提出初步之政策建議。為求比較分析之客觀性，需以產業背景相似的實際地方招商案例最為分析單位。基此，本文選擇產業結構與政府層級皆相近之「桃園縣」與「蘇州市」作為比較個案，透過相關統計與文獻資料，搭配田野深度訪談進行綜合比較與分析。本文研究發現，地方稅制的設計將賦予地方政府不同程度的招商意願與招商能力，既影響地方政府稅收留成，亦決定提出優惠措施的空間。桃園地區之地方稅目多為稅基較小之土地稅種，地方政府無法基此提出具吸引力之招商優惠，且地方招商創稅亦因高比例的上繳額度而無法留存地方，故較不具招商誘因。蘇州地區則因為大型稅目為中央與地方共享，與招商創稅高度相關之營業稅與企業所得稅亦多劃歸地方，使得地方政府皆積極為之。因此，單純的政策模仿並無法扭轉整體招商體系運作形態，但仍可透過相互比較得到體系優化的方向。例如在台灣地方稅制中，便可增加地方租稅留成比例，不僅能誘使地方積極招商，亦能促進地方財政獨立，而不再仰賴中央補助。

Following the perspectives of previous literature, the present article argues that institutional factors largely determine the development and outcomes of inward investment promotion. Particularly, local fiscal systems not only affect the ability of local governments to provide incentive policies but also influence their motivation to develop local economy. However, contemporary studies have paid less attention to the interaction between fiscal systems and the derived incentive policies; comparative analyses based on practical cases have also been scarce. In order to conceive policy implications, the present article employs methods of content analysis and indepth interview, and aims to articulate the dynamics between fiscal institution and related economic-development policies in selected cases – Taoyuan County, Taiwan and Suzhou City, China – that represent a similar industrial environment and hierarchical structure of government. Our research reveals that most local taxes in Taoyuan County are collected through land tax, which has a relatively low tax base. The local government is unable to make use of revenues from land tax to provide incentives for inward investment. In addition, a high proportion of tax revenues generated from inward investment is handed over to the central government, thereby reducing local incentives to attract investors to the area. In contrast, in Suzhou City, large taxable items are shared between the central government and local government. In particular, business tax and corporate income tax revenues are mostly retained by the local government, providing strong incentives to attract inward investment.