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奥地利地处欧洲中部,国土面积83871平方公里,人口数量800多万,两项指标都排在世界百名前后,属于小国。但作为欧盟成员国其市场经济发达,又凭借优越的地理位置,在吸引国际投资方面具有明显的优势。我国和奥地利之间行业互补性强,近年来两国企业界相互投资的兴趣逐渐增加,贸易和投资稳步增长,技术交流也日益频繁。本文就与我国企业对外投资关系密切的奥地利公司所得税国际税收政策做一简要介绍和分析。
Austria is located in the central part of Europe, with an area of 83,871 square kilometers and a population of over 8 million. Both indicators rank in the top 100 in the world and belong to small countries. However, as a member country of the EU, its market economy is developed and its superior geographical position has obvious advantages in attracting international investment. The industries in our country and Austria are highly complementary. In recent years, there has been an increasing interest in the mutual investment between the business communities of the two countries, steady growth of trade and investment and frequent exchanges of technology. This article gives a brief introduction and analysis of the international taxation policy on corporate income tax in Austria which is closely related to the foreign investment of Chinese enterprises.