中国-东盟税收协调问题研究

本文认为,中国—东盟的经济一体化发展虽然尚处于自由贸易区建设的低级阶段,但随着一体化步伐的加快,中国与东盟之间生产要素的流动将日趋频繁,因国内税制的差异而造成的税收障碍也将日益突出。为此,以消除税收障碍为重点的税收协调必不可免。秉承循序渐进的协调原则,东盟各成员国应该规范、完善现行税制,拓宽税收协定网络,加强国际税收合作;而中国则应致力于深化税制改革,完善国际税收制度。

A Study on Tax Coordination Strategies between ASEAN and China

With the escalation of economic integration and the increasingly frequent movement of production factors between ASEAN and China,it is necessary for all of these countries involved to wheel their tax policies into line. This paper suggests that ASEAN member countries should normalize and perfect their tax systems,widen the network of tax treaties and enhance international tax cooperation; China should further deepen its tax reform and improve its international tax system.