国外公司所得税优惠政策的特点探析

Characteristics Analysis of Preferential Policies on Enterprise Income Tax in Foreign Countries

公司所得税优惠政策一直是世界各国利用税收杠杆调节国民经济运行的重要手段。本文梳理了国外部分国家的公司所得税优惠政策,对其特点进行了归纳总结。

Preferential policies of enterprise income tax have been an important means adopted by countries around the world to regulate the operation of national economy. This paper reviews preferential enterprise income tax policies in some foreign countries and summarizes their characteristics.