老挝与中国外资立法制度之比较

Comparing the Foreign Capital Legislation Systems in Laos and China

税收优惠是发展中国家鼓励外国投资的基本形式。中国的税收法规以所得税为核心,以地域优惠、行业优惠、再投资优惠为辅助的税收制度,特别是在投资期限上更为灵活,从而赢得了一批外商投资的大型项目。而老挝的税收法律没有注意到外来企业的特殊性,不利于吸引更多的外来资金促进老挝的经济发展。中国的外资立法制度值得老挝借鉴。

Tax preference is an elemental form of less developed countries for encouragement of foreign investment. Tax laws and regulations executed in China take income tax as the core, the preferential of regions, vocations and re-investment as auxiliary tax structure, especially the flexible in investment term, thereby attracting some large projects from foreign firms. While the above measures ignored by Laotian laws on tax collection, Laos failed to attract more foreign capitals of propelling its economic development and should draw experience from China's foreign capital legislation systems.