| 中国、东盟增值税比较与改革 |
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| 引用本文： | 唐婧妮.中国、东盟增值税比较与改革[J].涉外税务,2010(3). |
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| 作者姓名： | 唐婧妮 |
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| 作者单位： | 广西经济管理干部学院; |
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| 摘 要： | 从国际经验看,贸易自由化程度越高的国家,商品税越趋向一致,否则,税率高的国家将受到严重伤害。中国—东盟自由贸易区的建成要求中国增值税制度与东盟成员国的税制趋向一致,但中国现行增值税与东盟成员国相比有较大差异。本文主要探讨增值税差异对中国的负面影响,在此基础上提出改革中国增值税制度的建议。
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| 关 键 词： | 东盟 自由贸易区 增值税 营业税 |
A Comparative Study on VAT Reform in China and Sino-ASEAN Free Trade Area |
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| Jingni Tang.A Comparative Study on VAT Reform in China and Sino-ASEAN Free Trade Area[J].International Taxation In China,2010(3). |
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| Authors: | Jingni Tang |
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| Abstract: | According to international experiences, the higher the degree of trade liberalization, commodity taxes become more consistent. Otherwise, the coun- try with higher tax rate will get hurt. The establishment of Sino-ASEAN Free Trade Area requires that the VAT system in China converges with tax systems in ASEAN countries. However, currently there are obvious differences in their VAT systems. This paper mainly focuses on the adverse effects of disparities in the VAT system on China and proposes some suggestions... |
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| Keywords: | ASEAN Free Trade Area Valueadded tax Business tax |
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