[摘　要]　与私法主体相互间缔结的合同相比，政府招商引资过程中和投资人签订的项目投资合同在合同目的、主体、内容等方面具有特殊性。对项目投资合同的土地使用权、税收减免、设立新公司、不得引进相关竞争性项目等条款进行分析，以期对签订政府投资合同有所裨益。

关键词：项目投资合同；法律分析；主要条款

Abstract: Comparing to the concluded contracts between the subjects of privative law, the project investment contracts, concluded by government and investor in the process of government attracting investment, are unique in the terms of the purposes, subjects and main contents. This paper analyzes the clauses of land use rights, tax breaks, the establishment of a new company, and prohibition of relevant competing projects, in order to provide reference to sign the project investment contracts.

Key words: project investment contract; legal analysis; main clause

建筑经济，2013（1）：77-79