While the above measures ignored by Laotian laws on tax collection, Laos failed to attract more foreign capitals of propelling its economic development and should draw experience from China's foreign capital legislation systems. 而老挝的税收法律没有注意到外来企业的特殊性,不利于吸引更多的外来资金促进老挝的经济发展。中国的外资立法制度值得老挝借鉴。