近年来．亚太地区的经济发展引起了全世界的广泛关注，而亚太地区公司所得税在吸引外国投资、促进本国经济迅速发展中扮演了一个重要角色。本文想就亚太地区公司所得税作些比较，有利于我们增进对亚太地区公司所得税的全面了解与借鉴。公司所得税应纳税范围的比较亚太地区大多 In recent years. The economic development in the Asia Pacific region has drawn wide attention all over the world. The corporate income tax in the Asia Pacific region has played an important role in attracting foreign investment and promoting the rapid economic development of its own country. This article would like to make some comparisons of corporate income tax in the Asia-Pacific region, which will help us to improve our understanding and reference of corporate income tax in the Asia Pacific region. Corporate Income Tax Taxable Comparison Most of the Asia Pacific region