促进中国-东盟区域经济一体化发展的税收对策研究

随着中国-东盟战略伙伴关系的深入发展，区域各国在全面合作框架下不断开拓和发展区域、次区域经济合作，区域各国经济将逐步走向共同繁荣。但中国、东盟区域国家之间情况复杂，经济发展水平不一，尤其是税收政策存在着差异，这些问题均不同程度地影响着区域经济协调有序发展。随着区域共同市场的发展，税收一体化越来越广泛，税收政策必须及时协调调整，逐步解除区域经济协调发展中的税收障碍，为区域经济一体化发展提供有力的保障。

Study on Taxation Strategy of Promoting CHINA- ASEAN Regional Economic Integration

With the development of strategic partnership of China - ASEAN, countries in the region constantly exploit regional and subregional economic cooperation, their economy is gradually trending towards prosperous. Still the situation among China and ASEAN countries is complex, their economic development levels are different, especially the difference in tax policies, all these will impact the orderly development of the regional economy. Along with the development of regional common markets, taxation is finding wider and wider integration. The taxation policies should be timely coordinated and adjusted to relieve tax obstacles and guarantee the development of regional economic integration.