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“一带一路”沿线国家在经济发展和产业结构上存在着较大的差异,需要在投资中加以区分。本文对主要国家和重点行业的税收情况进行了比较研究,发现排名前十的国家主要集中在东南亚地区,这些国家的企业所得税、个人所得税和流转税存在一定的共同点。在投资的重点行业中,基础设施投资作为主要推进的领域,东南亚国家大多出台了吸引外资的税收优惠政策,为中国企业深度参与这些国家的基础设施建设提供了机遇。
Countries along the “Belt and a Road” have great differences in economic development and industrial structure, and they need to be distinguished from each other in their investments. This paper makes a comparative study on taxation in major countries and key industries and finds that the top 10 countries are mainly concentrated in Southeast Asia. The corporate income tax, personal income tax and turnover tax in these countries have certain similarities. Among key investment industries, infrastructure investment is the major area for advancement. Most of the Southeast Asian countries have introduced tax preferential policies to attract foreign investment, providing opportunities for Chinese enterprises to deeply participate in the infrastructure construction in these countries.