| 泰国企业所得税制度及其现存问题探析 |
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| 引用本文： | 周喜梅.泰国企业所得税制度及其现存问题探析[J].创新,2012,6(5):111-115,128. |
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| 作者姓名： | 周喜梅 |
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| 作者单位： | 1. 泰国农业大学
2. 广西民族大学东盟学院 |
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| 摘 要： | 泰国政府于2011年颁布了第530号皇家法令,规定了降低企业所得税税率的政策,但该政策在泰国学界引起了很大争议。通过全面介绍泰国企业所得税制度,阐明了第530号法令规定的减税政策所造成的影响及泰国企业所得税制度存在的其他相关问题,提出了解决问题的方法。
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| 关 键 词： | 企业所得税 泰国 税率 |
Analysis on the Corporate Income Tax System in Thailand and Its Problems |
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| Theeravuth Temsiriwattanakul ZHOU Xi-mei.Analysis on the Corporate Income Tax System in Thailand and Its Problems[J].Innovation,2012,6(5):111-115,128. |
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| Authors: | Theeravuth Temsiriwattanakul ZHOU Xi-mei |
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| Institution: | Theeravuth Temsiriwattanakul ZHOU Xi-mei |
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| Abstract: | The Thai government promulgated the Royal Decree No.530 in 2011 and stipulated the policy to reduce the rate for the corporate income tax.However,this policy has caused furious debate over the "unfair policy" among the academia in Thailand.With a comprehensive introduction to the corporate income tax system in Thailand,this paper describes the unfairness of the tax cut policies in the Royal Decree No.530 and other problems of the corporate income tax system.Finally,it proposes the solutions to address the related problems. |
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| Keywords: | corporate income tax Thailand tax rate |
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