本文關(guān)鍵詞：“一帶一路”主要國(guó)家和重點(diǎn)行業(yè)投資的稅收比較研究　出處：《國(guó)際稅收》2016年07期 　論文類型：期刊論文

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【摘要】："一帶一路"沿線國(guó)家在經(jīng)濟(jì)發(fā)展和產(chǎn)業(yè)結(jié)構(gòu)上存在著較大的差異,需要在投資中加以區(qū)分。本文對(duì)主要國(guó)家和重點(diǎn)行業(yè)的稅收情況進(jìn)行了比較研究,發(fā)現(xiàn)排名前十的國(guó)家主要集中在東南亞地區(qū),這些國(guó)家的企業(yè)所得稅、個(gè)人所得稅和流轉(zhuǎn)稅存在一定的共同點(diǎn)。在投資的重點(diǎn)行業(yè)中,基礎(chǔ)設(shè)施投資作為主要推進(jìn)的領(lǐng)域,東南亞國(guó)家大多出臺(tái)了吸引外資的稅收優(yōu)惠政策,為中國(guó)企業(yè)深度參與這些國(guó)家的基礎(chǔ)設(shè)施建設(shè)提供了機(jī)遇。
[Abstract]:"The Belt and Road along the country there are large differences in economic development and industrial structure, need to be distinguished in the investment. This paper makes a comparative study on the tax situation of main countries and key industries. It finds that the top ten countries are mainly concentrated in Southeast Asia. There are some common points in corporate income tax, personal income tax and turnover tax in these countries. In the key industries of investment, infrastructure investment is the main field of promotion. Most Southeast Asian countries have introduced preferential tax policies to attract foreign investment, which provides opportunities for Chinese enterprises to deeply participate in the infrastructure construction of these countries.
【作者單位】： 中央財(cái)經(jīng)大學(xué)稅務(wù)學(xué)院;
【基金】：社科基金青年項(xiàng)目(項(xiàng)目批準(zhǔn)號(hào):15CJY074)的階段性成果 北京高等學(xué)校青年英才計(jì)劃項(xiàng)目 中央財(cái)經(jīng)大學(xué)財(cái)政協(xié)同發(fā)展中心的資助
【分類號(hào)】：F813
【正文快照】： 歷史上,陸上絲綢之路和海上絲綢之路就是我國(guó)來(lái),我國(guó)對(duì)外直接投資規(guī)模已經(jīng)連續(xù)12年實(shí)現(xiàn)增長(zhǎng),同中亞、東南亞、南亞、西亞、東非、歐洲經(jīng)貿(mào)和文2014年對(duì)外投資流量與吸引外資規(guī)模首次接近,其中,化交流的大通道,海陸兩條絲綢之路把中國(guó)的絲綢、對(duì)“一帶一路”沿線國(guó)家的直接投資，

本文編號(hào)：1344319