| 中国对越南FDI的企业所得税税收筹划探析 |
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| 引用本文： | 吴志娟. 中国对越南FDI的企业所得税税收筹划探析[J]. 东南亚纵横, 2008, 0(7): 66-69 |
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| 作者姓名： | 吴志娟 |
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| 作者单位： | 厦门大学管理学院会计系 |
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| 摘 要： | 目前，中国与东盟正在积极建立中国-东盟自由贸易区，这对于双方来说都是极具发展潜力的大好时机。现在，中国是东盟第四大贸易伙伴，东盟是中国第五大贸易伙伴，双方贸易额以年均20％以上的速度增长。2007年双边贸易额达2025．5亿美元。截至2007年6月底，双方累计相互投资总额已达4541乙美元。
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| 关 键 词： | 中国-东盟自由贸易区 企业所得税 税收筹划 FDI 双边贸易额 越南 贸易伙伴 中国与东盟 |
Income Tax Planning on China's FDI in Vietnam |
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| Wu Zhijuan. Income Tax Planning on China's FDI in Vietnam[J]. Around Southeast Asia, 2008, 0(7): 66-69 |
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| Authors: | Wu Zhijuan |
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| Abstract: | Recently Vietnam has become the hotspot of foreign direct investment for its good investment environment. In the meanwhile, China＇s FDI in Vietnam has been progressing. How do Chinese enterprises become competitive in Vietnam？ This paper focused on the Vietnamese income tax policies, and then the characteristics of China＇s FDI in Vietnam. After the analysis, I presents the income tax planning of China＇s FDI in Vietnam in some aspects--investment location, investment forms, investment Industries, compensation for loss, profit distribution and so on. |
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