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作为世界上最不发达的国家之一,老挝国内资本极度稀缺,为促进国内经济快速增长,实现其在2020年之前摆脱世界最不发达国家行列的目标,老挝在近些年来大力引进外资。在国内投资环境不佳的情况下,老挝当局对外资实行了一系列税收激励政策,以增加其对外资的吸引力。论文首先介绍了老挝对FDI实行税收优惠的现状,试图在对其税收激励措施进行成本收益分析的基础上,指出老挝对外商直接投资所实行的税收激励体系存在的局限性,并就此提出相应的建议。
As one of the most underdeveloped countries in the world, the domestic capital in Laos is extremely scarce. In order to promote the rapid growth of the domestic economy and achieve its goal of getting rid of the world’s least-developed countries by 2020, Laos has vigorously introduced foreign capital in recent years. In the case of a poor domestic investment environment, the Lao authorities implemented a series of tax incentives on foreign investment in order to increase their attractiveness to foreign investment. The paper first introduces the current situation of Laos’s tax preference on FDI and tries to point out the limitations of Laos’s tax incentive system on foreign direct investment based on the analysis of the cost-benefit of its tax incentives. In the end, Suggest.