| 借鉴欧盟经验 处理好中国与东盟税收关系 |
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| 引用本文： | 李顺明,杨清源.借鉴欧盟经验 处理好中国与东盟税收关系[J].涉外税务,2010(3). |
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| 作者姓名： | 李顺明 杨清源 |
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| 作者单位： | 广西财经学院; |
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| 基金项目： | 国家社科基金一般项目课题——“东盟‘两个文件’生效后的中国—东盟税收合作关系研究”的阶段性成果之一,课题批准号:08BGJ020 |
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| 摘 要： | 本文介绍了欧盟成员国通过税收协调推进区域税收一体化的进程,在此基础上,提出推动中国与东盟各成员国间税收协调的政策建议,以营造中国—东盟自由贸易区稳步发展的税收环境。
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| 关 键 词： | 欧盟 东盟 税收协调 税收权益 |
A Sound Sino-ASEAN Tax Relationship with References from the EU |
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| Shunming Li & Qingyuan Yang.A Sound Sino-ASEAN Tax Relationship with References from the EU[J].International Taxation In China,2010(3). |
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| Authors: | Shunming Li & Qingyuan Yang |
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| Abstract: | Based on an introduction to the process of tax integration through tax harmonization in the EU member countries, this paper puts forward some policy suggestions on promoting tax harmoniza-tion between China and ASEAN member countries in order to create a sound tax environment for the development of Sino-ASEAN Free Trade Area. |
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| Keywords: | EU ASEAN Tax harmoniza-tion Tax right |
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