马来西亚税收激励政策评析  

An Evaluation on the Tax Incentive Policies in Malaysia

作　　者：广西财经学院课题组 黄晓虹 蒙强 

出　　处：《涉外税务》2009年第12期36-38,共3页International Taxation In China

基　　金：国家社科基金一般项目课题“中国-东盟自由贸易区代表性国家税收制度研究”(课题批准号:07BGJ014)的阶段性研究成果

摘　　要：为了鼓励投资、扶持弱势产业发展、平衡地区间经济和提高本国经济实力,马来西亚政府提出了许多税收激励政策,已经形成了完善的税收激励政策体系。本文对马来西亚的税收激励政策进行了详细介绍,并评析了各项政策在促进马来西亚经济发展与产业升级中的重要作用。To encourage investment, support the development of weak industries, balance the economy among different regions and promote the national economic power, Malaysia offers many tax incentive policies which have formed a sophisticated tax incentive policy system. This paper firstly gives a detailed introduction to the tax incentive policy system of Malaysia, and then it analyzes the important roles of different tax incentive policies in the development of Malaysia＇ economy and industrial upgrading.

关 键 词：马来西亚 税收激励 经济增长 

分 类 号：F813.38[经济管理—财政学]