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#             【出海指南】中国居民赴巴林投资税收指南|附下载          
## 第一章 巴林概况及投资环境
### 1.1 国家概况
### 1.2 投资环境
## 第二章 巴林税收制度
### 2.1 税制概览
### 2.2 企业所得税（CIT）
### 2.3 增值税（VAT）
### 2.4 消费税（Excise Tax）
### 2.5 其他税费
### 2.6 COVID-19税收政策
## 第三章 税收征管制度
### 3.1 税务管理机构
### 3.2 纳税人义务
### 3.3 非居民税收管理
## 第四章 特别纳税调整政策
### 4.1 关联交易监管
### 4.2 反避税措施
## 第五章 中巴税收协定
### 5.1 协定核心内容
### 5.2 税收争议解决
## 第六章 税收风险提示
### 6.1 合规风险
### 6.2 调查风险
### 6.3 协定滥用风险
## 总结建议
