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表2-4BOI和IEAT的税收优惠政策[27]

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所属报告：

浙江大学：2025中国企业出海高质量发展报告：泰国篇（52页）.pdf

打包全文图表

（2）行业准入政策：《外籍人经商法》（Foreign Business Act，简称FBA）是泰国管理外商投资的重要法规，明确了外商投资的范围、条件和程序，为投资者提供了清晰的法律指引[28]。泰国对外商投资企业的市场准入实行负面清单制度。根据FBA附泰国政府重视投资发展，泰国投资促进委员会（BOI）泰国外商投资的核心主管部门，负责制定投资鼓励优惠政策并为投资者提供协助服务。此外，泰国发展局（DBD）于第二和第三类行业，如果外商希望投资，除了获得《外商经营许可》或《外商经营证书》两类许可外，还可以通过获得BOI许可和IEAT许可的方式，豁免相关行业限制。也负责外商投资的部分管理工作，包括商业组织的注册、审批限制类行业的外资准入许可等。泰国工业区管理局（IEAT）则负责工业区的土地租赁和管理工作。泰国政府出台一系列税收优惠、行业准入、土地政策等，吸引外商投资。园优惠政策，主要体现在税收优惠政策以及土地购买、外籍员工雇佣、外币汇出等非税媒体、农作物种植、砍伐天然林、土收优惠政策。BOI按照行业类别及产业重要程度将优惠权益分类为A1+、A1、A2、地贸易等。 A3、A4、B六个不同等级，其中，对于最高级别A1+类的外资项目可享受最长13年免有关国家那圈、传统习俗和国内运输、金银的生产、矿产开采、征企业所得税的优惠。IEAT将工业园分为常规工业园区和IEAT自由区，两种工业园区文化、自然资源和环境等，用于生产家具的原木加工等。保留给泰国人经营的业务。享受的优惠待遇不同，常规工业园区和IEAT自由区均可享受非税收优惠措施，IEAT自经营证书》，否则海洋养殖、专业服务、工程服务、国内贸易、批发零售、酒店经营等。（3）土地所有权政策：根据泰国1954年《土地法》及其修正案，外商持有超过 49%注册资本、或超过半数股东为外国人的公司，通常禁止拥有土地所有权。这一规定旨在保护泰国土地资源，维护国家土地政策的稳定性。根据《土地法典》[30]，根据泰国《土地法》，外资控股的公司一般不能拥有土地所有权，但仍可通过特定途径获得土地使用权。外商若在泰国进行至少4000万泰铢的投资，且投资期超过五年，可购买不超过 1600平方米的土地用于居住。此外，获得BOl或IEAT优惠的公司，也可根据其经营活动的需求，获得土地使用权，且需遵守特定的规定和条件。泰国通过税收优惠、灵活的行业准入和土地政策，为外资企业提供了丰富的激励措施。这些政策不仅推动了泰国经济的开放，也吸引了大量外资投资者进入泰国市场，进一步推动了泰国的经济发展与产业升级。

政策法规原图定位