“一带一路”主要国家企业所得税政策与营商环境比较

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”.