中国居民赴埃及投资税收指南（2023）.pptx

目录

前言..............................................................................................1

第一章埃及经济概况...........................................................................1

1.1近年经济发展情况...................................................................................1

1.2支柱和重点行业......................................................................................4

1.3经贸合作.................................................................................................6

1.3.1参与地区性经贸合作.....................................................................6

1.3.2与中国的经贸合作.........................................................................6

1.4投资政策.................................................................................................7

1.4.1投资门槛.......................................................................................7

1.4.2投资吸引力....................................................................................7

第二章埃及税收制度简介...................................................................11

2.1概览......................................................................................................11

2.1.1税制综述.....................................................................................11

2.1.2税收法律体系..............................................................................11

2.1.3最新税制变化..............................................................................12

2.2企业所得税...........................................................................................14

2.2.1居民企业.....................................................................................15

2.2.2非居民企业..................................................................................20

2.2.3申报制度.....................................................................................22

2.3个人所得税...........................................................................................23

2.3.1居民纳税人...................