摘要
在"一带一路"倡议及"中非合作"的国家发展战略推动下,非洲逐步成为国人"走出去"的热点地区,赞比亚更是中资企业在南部非洲投资的重点国家。海外投资首先需要了解当地国情及法律,尤其是税务相关法规,否则即使"走出去",也将面临"走不远""回不来"的困境。本文立足税务风险,介绍赞比亚税收制度、2019年度政府财政预算,并提出相应的税收建议,以期对有意在赞比亚投资兴业的中资企业提供一些有价值的参考。
Driven by the national strategy of “The Belt and Road Initiative”and “China-Africa Cooperation", Africa has gradually become a hot spot for Chinese companies to go out. Zambia is a key country for Chinese companies making investment in Southern Africa. Overseas investment needs to understand the local environment and laws first, especially tax-related laws and regulations. Otherwise, even if companies have already "gone out”,they will still face the dilemma of "not going far" and "not coming back”. Based on tax risks, the paper introduces Zambian tax system, the 2019 government budget and tax proposals, in order to provide some valuable reference for Chinese companies interested in investing in Zambia.
出处
《国际税收》
CSSCI
北大核心
2019年第1期53-58,共6页
International Taxation In China
