本文向中国对外投资者介绍了荷兰公司所得税制度。文章主要分为两部分:第一部分重点介绍中国投资者投资荷兰所关心的荷兰公司所得税的相关问题,包括参股免税、合并纳税、亏损的处理以及某些税收优惠;第二部分重点介绍中国投资者通过荷兰向第三国投资的税收筹划问题,即荷兰中介公司的税收问题,包括荷兰的控股公司税制、融资架构和税收协定网络等。 This article introduces the Dutch corporate income tax system to Chinese foreign investors. The article is divided into two parts: The first part focuses on the Chinese investors to invest in Dutch companies concerned about the Netherlands income tax related issues, including the participation exemption, merger and tax, loss treatment and some tax incentives; The second part focuses on Chinese investors The problem of tax planning through the Dutch investment in a third country, namely the tax issues of Dutch intermediaries, including the Dutch holding company tax system, financing structure and tax treaty network.