中国与东盟10国税收协调之探析

在CAFTA域内各国商品、人员、服务、资本四大要素的自由流动日益增大、互利合作日趋紧密的背景下,本文针对中国与东盟10国现行税制及其如何在四大要素自由流动过程中发挥促进作用的税收协调问题进行了探讨和分析。本文认为,现阶段中国与东盟10国应采取关税协调、改革现行税制和加强国际税收合作并行的方式;在关税协调完成之后,应以税收论坛、完善国内税制和加强国际税收合作并行的方式,促进CAFTA域内各国四大要素的自由流动。

Study and Analysis on Tariff Harmonization Between China and Ten ASEAN Countries

Nowadays,more and more commodities,people,services and capitals(the four main fectors)are flowing freely in the China-ASEAN Trade Area(CAFTA),and cooperation among these countries are greatly tight than ever.This paper studies the existing tax systems in china and ASEAN countries and anaylizes whether the systems playing an active role on tariff harmonization in the process of factor flowing.We find that China and ASEAN countries should reinforce the tariff hamonization and the internatinal cooperation,as w...