老挝为了鼓励外国投资,设立了外国投资委员会(FIMC)。一切外国投资都必须经该机构批准。目前,老挝的法人所得税或对外商投资企业利润的征税因行业不同而分成6种税率: 1、建筑、灌溉、开垦、畜牧等行业的税率为20％; In order to encourage foreign investment, Laos established the Foreign Investment Commission (FIMC). All foreign investment must be approved by the agency. At present, the income tax of corporate income tax in Laos or the profits tax on foreign-invested enterprises is divided into six tax rates according to different industries: 1. The tax rate is 20% for construction, irrigation, land reclamation and livestock husbandry industries;