内容摘要：
东盟的新加坡、马来西亚、泰国和菲律宾四国（以下简称“东盟四国”）在运用税收手段吸引跨国公司地区总部方面有很多有价值的经验。本文对比了我国和东盟四国在吸引跨国公司地区总部方面的税收政策，提出我国应该借鉴东盟四国的经验，把吸引跨国公司地区总部纳入国家引进外资的战略框架。
中国－东盟 跨国公司 地区总部 税收政策
abstract:this paper makes a comparative research on tax policies attracting regional headquarters of multinational corporations between china and four asean member countries including singapore, malaysia, thailand and philippines. it suggests that china should draw on the successful experiences from the four asean member countries and make appropriate adjustments on tax policies attracting foreign investments.