为了吸引投资促进各地区均衡发展、缩小城乡差距,泰国投资委员会(BOI)将该国投资区域分为三个区,分别施以不同的优惠政策: BOI对第一区的优惠有:1.对机器进口原则上没有优惠,但对外销金额占总销售金额80％以上者或将工厂设在工业区者,可减免机器关税50％;2.对公司所得税原则上没 In order to attract investment to promote the balanced development of various regions and narrow the gap between urban and rural areas, the Board of Investment of Thailand (BOI) divides the investment region of the country into three regions, each applying different preferential policies: BOI offers the following benefits to Region 1: In principle, there is no preferential import of machinery, but the amount of export sales accounted for more than 80% of the total sales or factory located in the industrial zone, the machine can be reduced by 50% tariffs; 2. In principle, the corporate income tax