中國居民赴也門投資稅收指南

1、中國居民赴也門投資稅收指南中國居民赴也門投資稅收指南國家稅務(wù)總局國際稅務(wù)司國別投資稅收指南課題組更多行業(yè)研究報告下載請搜索http:www.3mbang.comhybg.html中國居民赴也門投資稅收指南1目錄摘要摘要.................................................................1第一章也門概況及投資主要關(guān)注事項第一章也門概況及投資主要關(guān)注事項.............

2、.......................11.1國家概況......................................................11.1.1地理概況.................................................11.1.2政治概況.................................................11.1.3經(jīng)濟概況.......

3、..........................................21.1.4文化概況.................................................41.2投資環(huán)境概述..................................................51.2.1近年經(jīng)濟發(fā)展情況.........................................51.2

4、.2資源儲備和基礎(chǔ)設(shè)施.......................................51.2.3支柱和重點行業(yè)...........................................61.2.4投資政策.................................................61.2.5經(jīng)貿(mào)合作.............................................

5、....81.2.6投資注意事項............................................10第二章也門稅收制度簡介第二章也門稅收制度簡介.............................................142.1概覽.........................................................142.1.1稅制綜述................

6、................................142.1.2稅收法律體系............................................142.1.3近三年重大稅制變化......................................142.2企業(yè)所得稅（CpateIncomeTax）...........................142.2.1居民企業(yè).............

7、...................................142.2.2非居民企業(yè)..............................................212.2.3其他....................................................222.3個人所得稅（IndividualIncomeTax）..........................232.3.1居民

8、納稅人..............................................232.3.2非居民納稅人............................................252.3.3其他....................................................262.4一般銷售稅（GeneralSalesTax）..........................

9、....262.4.1概述....................................................262.4.2稅收優(yōu)惠................................................272.4.3應(yīng)納稅額................................................282.4.4其他............................

10、........................282.5其他稅（費）.................................................29第三章稅收征收和管理制度第三章稅收征收和管理制度...........................................313.1稅收管理機構(gòu).................................................313.1.1