“一带一路”主要国家企业所得税政策与营商环境比较
文章摘要：本文从税收基本体系、企业所得税收优惠政策基本框架、行业所得税优惠政策、地区所得税优惠政策和特殊经济区域所得税优惠政策五个视角分析了“一带一路”沿线主要国家的企业所得税优惠政策，然后结合经济发展程度、政治稳定和基础设施三项营商环境指标，分析了2016年度“一带一路”沿线主要被投资国与具有投资潜力的国家之间的比较优势。通过研究发现，“一带一路”上具有投资潜力的国家在企业所得税优惠政策、基础设施和政治稳定方面具有较为显著的比较优势。据此，本文提出减少国内企业与“一带一路”主要国家信息不对称问题，以拓展“一带一路”投资新空间的政策建议。
Abstract:This paper mainly investigates the preferential income tax policy of enterprise income tax from five perspectives that are the basic system of tax system，the basic framework of tax preferential policies，preferential income tax policies for some industries，the local income tax preferential policies and preferential income tax policies for special economic zone for five levels of analysis in “The Belt and Road” along the main national，and then analyzes the comparative advantage between potential investment countries and current investment countries with three indicators of business environment，such as the level of economic development，political stability and infrastructure analysis between. We find that the potential investment countries have obvious advantage in infrastructure，enterprise income tax preferential policies and political stability. According to above，this paper proposals to reduce the information asymmetric between the main states on “The Belt and Road” and our country，in order to increase the number of countries investing those countries along the “The Belt and Road”.
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