马来西亚税收优惠概览  

An Overview of Tax Incentives in Malaysia

作　　者：李妍[1] 杨晓婷[1] 

机构地区：[1]云南财经大学财政与经济学院,云南昆明650221

出　　处：《国际税收》2015年第11期18-21,共4页International Taxation In China

基　　金：国家自然科学基金项目<税收缺口测算体系与税收政策分析拓展模型研究>(71163044);国家社会科学基金项目<中国与东盟国家财政政策协调研究>(12XGJ003)的阶段性成果

摘　　要：马来西亚是一个新兴的多元化经济国家,其税收优惠政策对近年来的经济发展和转型具有重要的推动作用。本文对马来西亚的税收制度特别是税收优惠政策进行了介绍,较为全面地分析总结了马来西亚税收优惠政策的特点,对进一步构建适应我国经济发展和结构调整的税收优惠政策提出了建议。Malaysia is a newly emerging country with a diversifying economy, whose tax incentives have been playing an important role in economic transformation and development these years. This paper analyzes tax system especially the tax incentives in Malaysia. By summarizing the features of tax incentives, the paper makes some suggestions on establishing the tax incentives adapting to the adjustment of economic structure and development in China.

关 键 词：马来西亚 税收优惠 借鉴 

分 类 号：F813.38[经济管理—财政学]