非洲税法结构具有规范性，但税收法规尚未健全。虽然每个国家的税制不同，但大部分非洲国家实行政府分级税收管理体制。当前，非洲多数国家处于经济改革阶段，各国出台的税收法律往往不成熟，缺乏足够的稳定性。很多在非投资企业常常意外违规，遭遇巨额罚款等税务问题。我国在非投资企业需要及时跟踪了解非洲各国税法动态、通过合理税收筹划降低税务成本，我国政府部门需要加强与非洲国家的税务合作，以为更多在非投资企业提供税收服务。
African tax structure is normative to some extent，but tax laws and regulations have not been perfectly built. Although the tax systems are different in different country，but most African countries classify the government tax administration system. At present，the majority of African countries are in a stage of economic reform，the introduced tax laws are often not mature and lack of adequate stability. As a result，many enterprises investing in Africa often break the rule unexpectedly. They often encounter huge fines and other tax problems in Africa. The Chinese companies investing in Africa need to follow timely the dynamic of African tax laws，and to reduce tax cost through reasonable tax planning. Chinese government departments need to strengthen the tax cooperation with African countries，and provide tax service for more enterprises investing in Africa.
