“一带一路”沿线国家的公司税制比较

Comparison on Corporate Taxation of“One-Belt-and-One-Road”Countries

本文全面深入地研究了"一带一路"沿线国家的公司税收制度,从纳税标准、应税所得、扣除规定、税率设计、税收减免优惠、征收管理等六个方面详细比较了"一带一路"沿线各国公司税的税制要素,可以为人们老姐和进一步研究"一带一路"沿线诸国的公司税制提供帮助。

To achieve the strategy of ＂One-Belt-and-One-Road＂and to promote the abroad investment actively,it is necessary to study the corporate taxation of＂One-Belt-and-One-Road＂countries.Based on the 65 countries,this paper compares the corporate taxation in 6aspects：principles of taxation,taxable income,deductions,tax rates,tax incentives,tax management.To make is be of assistance in understanding corporate taxation of ＂One-Belt-and-One-Road＂countries.