中文摘要：

“一带一路”沿线国家在经济发展和产业结构上存在着较大的差异，需要在投资中加以区分。本文对主要国家和重点行业的税收情况进行了比较研究，发现排名前十的国家主要集中在东南亚地区，这些国家的企业所得税、个人所得税和流转税存在一定的共同点。在投资的重点行业中，基础设施投资作为主要推进的领域，东南亚国家大多出台了吸引外资的税收优惠政策，为中国企业深度参与这些国家的基础设施建设提供了机遇。

英文摘要：

Countries covered by ＂the Belt and Road＂ Initiative vary in the economic development and industry structure, which needs to be distinguished in the investment. This paper compares the tax systems in main countries and key industries covered by ＂the Belt and Road＂ Initiative, which found that the countries in the top ten list are mainly located in Southeast Asia. The enterprise income tax, individual income tax and turnover tax imposed in this area share similarities. In the key investment industry, most Southeast Asian countries have introduced tax incentives to attract infrastructure investment, which provide opportunities for Chinese companies making outbound investment.