老挝自从90年代初实行改革和开放政策以来,国民经济机制发生了很大变化,经济发展已经取得了明显的进步。为了吸引外商投资,老挝政府实行了一系列优惠外资的政策措施,并成立了管理外资的“外国投资委员会”(FIMC)。在老挝,法人所得税或对外商投资企业利润的征税因行业不同而分成6种: Since the introduction of the policy of reform and opening up in Laos in the early 1990s, great changes have taken place in the national economic mechanism and remarkable progress has been made in economic development. In order to attract foreign investment, the Lao government implemented a series of preferential foreign policy measures and set up a Foreign Investment Commission (FIMC) to manage foreign investment. In Laos, the income tax of legal persons or the taxation on the profits of foreign-invested enterprises is divided into 6 types according to different industries: