越南与新加坡企业所得税的比较与借鉴  

Enterprise Income Tax of Vietnam and Singapore Comparison and Experiences

作　　者：王红晓[1] 

机构地区：[1]广西财经学院财政系,广西南宁530003

出　　处：《广西财经学院学报》2010年第1期7-12,共6页Journal of Guangxi University of Finance and Economics

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"(批准号:07BGJ014)阶段性成果之一。课题负责人:黄晓虹;成员:邓文勇;董再平;王红晓;古炳玮;李顺明;蒙强;秦强;韦宁卫;农锦华等。本文执笔人:王红晓

摘　　要：越南和新加坡企业所得税的纳税人、征税对象、范围的规定大同小异,这两个国家企业所得税的一般税率越南为25%,新加坡为18%。越南有10%和20%两档优惠税率。在应纳所得税额计算方面两国各有特色。从税收优惠政策来看,越南在减免税期限的计算、雇用女性和少数民族人员支出的额外费用的处理等方面较有特色。为了应对经济危机,越南允许某些业务活动应纳的企业所得税延迟9个月申报缴纳,新加坡对部分免税待遇进行了微调。我国可以在许多方面借鉴他们的做法。There are a few differences in taxpayer, object and scope of enterprise income tax in Vietnam and Singapore. The general enterprise income tax rate in Vietnam is 25% （with two preferential rates, 10% and 20% ）, that of in Singapore is 18%. There are features in the calculation of payable income tax amount in the two countries. In terms of the tax preferential policies, Vietnam is dis- tinguished in the calculation of tax relief term, the treatment to extra cost of employment of women and minorities, etc. In order to deal with the economic crisis, Vietnam allows the company income tax of some payable business activities to be paid with a 9 - month delay. Singapore makes fine - tuning to some treatment of tax exemption. China can learn their practices in many aspects.

关 键 词：越南 新加坡 企业所得税 比较 

分 类 号：F812.42[经济管理—财政学]