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《法制日报》发表陈琍文章。文章对国外吸引外资税收优惠政策作了比较。 一、发展中国家的税收优惠政策 通观当前发展中国家在对外开放中所采取的税收优惠政策,可以将其划分为以下几类: (一)公司所得税方面的优惠 公司所得税方面的优惠又可以细分为优惠税率、免税期和再投资优惠。发展中国家为了吸引外资,大多数采用了这些税收优惠政策,只是各自的侧重点不同。 在优惠税率方面。通过越南做法可见一斑。根据越南的外国投资法,在越南经营的外资企业所适用的一般税率为25％,而本国公
“Legal Daily” published an article Chen Xun. The article compares the preferential tax policies for attracting foreign investment abroad. I. Tax Preferential Policies for Developing Countries Throughout the preferential tax policies adopted by the developing countries during the course of opening up to the outside world, they can be divided into the following categories: (1) Concessions in the area of corporate income tax Concessions in respect of corporate income tax Divided into preferential tax rates, tax holidays and reinvestment concessions. In order to attract foreign investment, developing countries adopted most of these preferential tax policies except for their different focuses. In the preferential tax rate. Evidently through the Vietnam practice. Under the Vietnam Foreign Investment Law, the general tax rate applicable to foreign-funded enterprises operating in Vietnam is 25%