1、KPMG越南所2024年3月越南2024年及未来展望献给投资者的投资指南2Document Classification:KPMG Public中英词汇对照AI人工智慧（Artificial Intelligence）GTCI全球人才竞争力指数（Global Talent Competitiveness Index）ASEAN东协（Association of Southeast Asian Nations）HCMC胡志明市（Ho Chi Minh City）B2C企业对消费者商业模式（Business-to-consumer）HR人力资源（Human Resource）BEPS税基侵蚀与利润

2、移转（Base Erosion And Profit Shifting）IED进出口关税（Import and Export Duties）BLT营业执照税（Business License Tax）IFRS国际财务报导准则（International Financial Reporting Standards）BRO商业登记处（Business Registration Office）IICA间接投资资本帐户（Indirect Investment Capital Account）C/O原产地证书（Certificates of Origin）IP工业园区（Industrial Park）C

3、AGR复合年成长率（Compound Annual Growth Rate）IRC投资登记证（Investment Registration Certificate）CBAM碳边境调整机制（Carbon Border Adjustment Mechanism）JSC股份有限公司（Joint Stock Company）CIT企业所得税（Corporate Income Tax）KER主要经济区域（Key Economic Region）COR运营注册证书（Certificate Of Operation Registration）LLC有限责任公司（Limited Liability Comp

4、any）CPTPP跨太平洋伙伴全面进步协定（Comprehensive and Progressive Agreement for Trans-Pacific Partnership）M&A并购（Mergers&Acquisitions）DICA直接投资资本帐户（Direct Investment Capital Account）MLI多边工具（Multilateral Instrument）DPI计划投资厅（Department Of Planning And Investment）MNE跨国企业（Multinational Enterprise）DTA双重课税协定（Double Tax A

5、greement）MOF财政部（Ministry of Finance）DTI数位化转型指数（Digital Transformation Index）MoIT工商经贸部（Ministry of Industry and Trade）EPZ加工出口区（Export Processing Zone）MPI计划投资部（Ministry of Planning and Investment）ERC企业登记证（Enterprise Registration Certificate）p/a每年（per annum）ESG环境保护、社会责任和公司治理（Environment,Social and Gove

6、rnance）PDP8第八号电力发展计画（Power Development Plan VIII）ETR有效税率（Effective Tax Rate）PDPD个人资料保护法令（Personal Data Protection Decree）EVFTA欧盟与越南自由贸易协定（European Union-Vietnam Free Trade Agreement）PIT个人所得税（Personal Income Tax）EZ经济区（Economic Zone）PPP公私合作模式（Public-Private Partnership）FAs固定资产（Fixed Assets）PSRD社会经济复苏与