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印度自从60年代开始吸引和利用外资以来,先后颁布了一系列外资税收优惠措施,取得了较好的社会效益和经济效益。为了吸引外资,印度政府原则上采取税负从轻,优惠从宽的方针,制订了具有较多条款的税收优惠措施,归纳起来,不外两个方面,一是税率,二是减免税优惠。 (一)税率。印度外资税收优惠措施规定,合资企业所得税率为38%;在印度境内设立机构的外资企业所得税实行五级超额累进税率,
Since the beginning of attracting and utilizing foreign investment in the 1960s, India has promulgated a series of preferential tax measures for foreign investment and has achieved good social and economic benefits. In order to attract foreign investment, in principle, the Indian government adopts the principle of light tax and favorable concessions to formulate tax concessions with more provisions. To sum up, there are no more than two aspects, one is tax rate and the other is tax concession. (A) tax rate. The tax incentives for foreign investment in India stipulate that the income tax rate on joint ventures shall be 38%; the income tax on foreign-funded enterprises with an establishment in India shall be subject to a five-level excessively progressive tax rate,