本书重点从企业所得税、个人所得税、增值税、关税等方面对中国与塞尔维亚的税收制度进行了对比分析。基于对比分析的基础上，综合分析了中国居民企业赴塞尔维亚投资可能存在的信息报告风险、纳税申报风险、调査认定风险以及享受税收协定待遇风险等投资风险，并对河钢集团在塞尔维亚投资的风险控制进行了案例分析，可以为中国居民企业赴塞尔维亚投资提供参考。
This book focuses on the comparative analysis of the tax systems of China and Serbia from the aspects of enterprise income tax, individual income tax, value-added tax, customs duties, etc. Based on the comparative analysis, this paper comprehensively analyzes the possible investment risks of Chinese resident enterprises investing in Serbia, such as information reporting risks, tax declaration risks, investigation and identification risks, and tax treaty treatment risks, and conducts a case study on the risk control of HBIS Group's investment in Serbia, which can provide reference for Chinese resident enterprises to invest in Serbia.
