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1994年6月18日,柬埔寨政府批准了一项包含大量税收法规的《投资法》,新法对涉及高新技术、旅游业、农业、加工业、基础设施开发及劳动密集型行业的投资给予税收优惠。为了加快引进外资采用低税率,新法规定的公司税税率为9%,凡投资于政府规定的重点项目,可享受八年和定期免
On June 18, 1994, the Cambodian government approved an “investment law” that contains a number of tax laws and regulations. The new law provides tax incentives for investment in high-tech, tourism, agriculture, processing, infrastructure development and labor-intensive industries . In order to speed up the introduction of foreign investment to adopt low tax rates, the new law stipulates a corporate tax rate of 9%, where investment in key projects mandated by the government can enjoy eight years and regular exemption