At present, the international financial market presents the trend of economic globalization and international investment liberalization,international investment, especially the international direct investment become the main recipient of foreign capital input mode. According to the ministry of commerce issued the 2014 China's foreign investment statistics show in 2013,the total amount of the Foreign direct investment is $14519.65 trillion, and China ranked secondly, which is $10.1 billion, the services industry accounted for 58.54% of total amount. In both the number of the enterprise and the amount of total GDP, Service industry of China has been greatly promoted in 21st century. With the global industrial structure transferring from the first and second industry to the tertiary industry of big transfer . Service industry will become the main battlefield of the world's investment in the near future. Therefore, the formation of good foreign investment law environment is crucial to attract foreign direct investment in China's service industry. This essay will be divided into five chapters to discuss the law of foreign direct investment in service industry of China. The first chapter summarizes the ideas of the essay.The second to the fourth chapter will analyze the treatment of foreign investment,admittance of foreign investment and tax policy.The fifth chapter summarizes and reflects the adjustment of legal system of foreign direct investment. The first chapter mainly introduces the purpose of this essay, and summarizes the research contents of this essay. The second chapter mainly analyzes the problems of foreign investment, introduces the domestic and international legal norms, and analyzes the existing problems and puts forward some suggestions. The third chapter analyzes the existing problems in the legal system of admittance of foreign investment. The forth chapter analyzes tax system based on the relationship between tax policy and FDI and points out the shortcomings of tax policy in China's industrial upgrading and the new round of industrial transfer.We wish to provide some measures to promote foreign investment of China's service industry and the development of the midwest of China by the analysis of the reasons.The fifth chapter is mainly about the macro thinking of the legal system of improvement of foreign direct investment. The last part is a summary of this essay, the issues and topics which in the previous chapters will be highlighted in this section, and put forward the author's outlook about China's legal system of FDI in service industry. Key words: Foreign Direct Investment (FDI), Service Industry, Treatment of foreign investment, Admittance of foreign investment, Tax policy

當前，國際金融市場呈現出經濟全球化和國際投資自由化發展的大趨勢，國 際投資尤其是國際直接投資成為資本輸入國接受外資最主要的方式。根據商務部 頒布的《中國外資統計 2014》顯示，2013 年世界各國外商直接投資流入總金額 為 14519.65 億美元，中國以 1010.00 億美元位居第三，而其中服務業比重占外商 直接投中國市場資總金額的 58.54%。現如今，伴隨著全球產業結構由第一、二 產業向第三產業的大轉移，服務業很可能在未來不久成為世界投資最主要的戰 場。因此，完善我國現有的外商直接投資服務業法律環境，進一步吸引外資，對 中國經濟的發展有著至關重要的作用。 本文將分五章來討論外商直接投資在中國服務業的法律問題。其中第一章綜 述全文思路，中間三章集中分析外商直接投資服務業中的外資待遇、外資准入和 稅收政策等具體問題，第五章是在之前三章論述的基礎上對調整外商直接投資服 務業的法律制度進行較為宏觀的總結和反思。 第一章緒論部分主要是介紹選題的目的並綜述與此課題相關的國內外研究 現狀並說明本文的研究內容。第二章主要分析了外資待遇的問題，較為詳細地介 紹了與外資待遇相關的國內外法律規範，並在此現狀基礎上分析存在的問題並提 出了有針對性的建議；第三章從外資准入的範圍、注冊審核以及國家安全審查等 方面分析外資准入法律制度中存在的問題並加以相應的完善；第四章對稅收法律 制度的分析是以“稅收政策與 FDI”的相互關系為基礎，指出稅收政策在我國產 業升級和新一輪產業轉移的形勢下的不足之處，通過分析其原因希望能夠提出有 利於刺激外商增加對我國服務業的投資和推進中西部地區發展的措施。第五章主 要進行相應的與完善外商直接投資服務業相關的法律制度有關的宏觀思考。 最後是本文的總結部分，此部分將會把各章節討論的問題和主題突顯出來， 並提出筆者對中國服務業外商直接投資法律制度的展望。 關鍵字：外商直接投資，服務業，外資待遇，外資准入，稅收政策