观点：资本利得税是促进柬埔寨基础设施建设的明智之举
类型MARKET
地点金边
有效日期2027年起
发布时间2026/03/23 13:36
详情描述
柬埔寨计划于2027年正式实施资本利得税，该政策涵盖六类资产，税率定为20%。此举被视为柬埔寨财政改革的重要举措，旨在通过扩大税基增加国家财政收入。
根据未来论坛（Future Forum）的研究观点，该税收框架拟采用分级税率并设置豁免条款。这一设计旨在保护低收入家庭的经济利益，同时引导市场形成长期的投资行为。
通过征收资本利得税所筹集的资金，未来有望被定向投入到基础设施建设领域。此举预期将有助于改善物流效率、降低物流成本，从而为柬埔寨的长期经济增长提供支撑。
📋 简要摘要 ▸
柬埔寨计划于2027年实施涵盖六类资产的20%资本利得税。该政策旨在通过财政改革增加收入，并可能将资金投入基础设施建设，同时通过分级税率保护低收入群体。
联系方式
网站https://cambodiainvestmentreview.com/2026/03/23/opinion-capital-gains-tax-is-a-smart-way-to-build-infrastructure/
📋 完整原文 ▸
**Opinion: Capital Gains Tax Is a Smart Way to Build Infrastructure
__By Kosal Nith; a research fellow at Future Forum, a public policy think tank based in Phnom Penh.__
Key Points:
📊 20% Capital Gains Tax Set for 2027**: Cambodia is preparing to introduce a broad capital gains tax covering six asset classes, marking a significant step in fiscal reform and revenue generation
**⚖️ Exemptions and Progressive Structure Proposed: **The framework includes exemptions and tiered rates designed to protect lower-income households while encouraging longer-term investment behaviour
**
🚧 Potential Boost for Infrastructure Development: **Revenue generated from the tax could be directed toward improving infrastructure, addressing logistics costs, and supporting long-term economic growth
https://cambodiainvestmentreview.com/2026/03/23/opinion-capital-gains-tax-is-a-smart-way-to-build-infrastructure/