“一带一路”背景下中亚国家税收营商环境分析

基于中亚五国税收营商环境的研究,建立国际税收营商环境评价体系,对"一带一路"沿线国家进行因子分析,将中亚国家的纳税营商环境与金砖、东南亚、北非国家进行对比。研究结果表明:中亚各国政府纳税方面清廉度良莠不齐、中亚整体税负并不沉重、税制复杂程度参差错落、中亚国家纳税效率还有提高空间,并据此给出中亚国家的相关投资与政策建议。

Analysis on the Tax Business Environment of Central Asian Countries under the Belt and Road Initiative

There are good geopolitical,economic and cultural interests between Central Asia and China.At present,the Central Asian countries play a strategic role in the“going out”strategy of Chinese enterprises and carrying out overseas investment cooperation.Taxation is the problem that cannot be ignored,and the tax business environment has directly affected the efficiency of investment.Based on the research of the tax business environment,this paper established the international evaluation system,analyzed factors to compare the tax environment of the Central Asian countries with the BRICs,Southeast Asia and North African countries for giving relevant investment and policy recommendations to the Central Asian countries.Results showed that the transparent in tax and the complex degree in tax system were different in the Central Asian countries,whose tax burden was easy and efficiency needed to be improved.