海峡两岸税制协调探析-基于平潭综合实验区税收政策的先行先试

海峡两岸经济合作框架协议（ECFA）签订后,两岸经济往来日益紧密,两岸间的税制协调显得越来越迫切.作为福建省先行先试的重要载体,平潭综合实验区成为探索两岸合作新模式的示范区.本文首先概述了海峡两岸税制协调存在的问题,然后基于平潭综合实验区先行先试的税收政策,提出了促进实验区税收协调的相关政策建议,以期完善海峡两岸税收协调的具体措施以防范避税及避免双重课税,促进海峡两岸经贸合作发展.

Both sides of the Taiwan Straits of tax coordination

Cross Strait Economic Cooperation Framework Agreement （ECFA） signed, cross-straiteconomicexchanges have become increasingly close, tax coordination between the two sides has becomemore and more urgent. As an important carrier of Fujian Province pilot, Pingtan integrated experimentationarea be exploring new modes of cross-strait cooperation demonstration zone. This paper first summarizesthe existing cross-strait taxcoordination problems, and then based on the Pingtancomprehensive experimentation area first foretaste of tax policy, put forward the corresponding policies andsuggestions for promoting the experimentation area of tax coordination, with a view to specific measures toimprove cross-strait tax coordination to prevent tax avoidance andavoidance of double taxation, to promotethe development of cross-strait economic and trade cooperation.