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区域合作中各国的税制及政策差异愈大,就越容易产生税收冲突,制约区域经济一体化发展。因此,开展区域内各国之间税制和税收征管等方面的税收协调与合作,是促进区域经济一体化发展的一个重要方面。本文分析了泛北部湾次区域合作各国的税制差异,结合中国-越南经济合作的实际情况,提出了加强泛北部湾次区域合作中的税收协调的政策建议。
The greater the differences between the tax systems and policies of various countries in regional cooperation, the easier it will be to generate tax conflicts and restrict the development of regional economic integration. Therefore, carrying out tax coordination and cooperation in tax administration and tax collection and administration among all countries in the region is an important aspect of promoting the development of regional economic integration. This paper analyzes the tax differences between Pan-Beibu Gulf sub-regional countries and puts forward some policy suggestions on how to coordinate the tax coordination in the Pan-Beibu Gulf sub-regional cooperation with the actual situation of China-Vietnam economic cooperation.