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捷克斯洛伐克的政治经济情况与我国有很大不同,但在吸引外资方面与我国有相似之处。本文介绍该国对合资企业征税的做法,该国在1988年制订了一个合资企业法,但由于政治经济的迅猛变革,使这一法令已不适应,于1990年4月制订了新的合资企业法。现在,除了涉及国家安全的部门外,所有领域外国投资者都可参与。合资企业的组织形式按照西欧国家的标准实行,有联合股份公司(JOINT
The political and economic conditions in Czechoslovakia are quite different from those in our country, but they have similarities with our country in attracting foreign investment. This article describes the country’s practice of taxing joint ventures. The country enacted a joint-venture law in 1988, but due to the rapid political and economic changes that rendered it ineffective, a new joint venture was established in April 1990 Business Law. Foreign investors in all fields are now available, except for those involved in national security. The form of joint ventures in accordance with the standards of Western European countries, joint stock company (JOINT