论文部分内容阅读
经济全球化和区域一体化已经成为世界经济发展的主题,税收协调也成为解决区域经济发展的一道课题。随着我国和东盟自由贸易区的建立和发展,面对着商品、人员、资本的区域间交流的不断扩大,消除关税壁垒、减少其他税收障碍,使得成员国之间进行税收协调变得越来越重要。本文在分析区域发展和中国东盟自由贸易区的基本情况,对我国和东盟的税收协调提出一些设想。
Economic globalization and regional integration have become the main themes of the world’s economic development. Tax coordination has also become a topic for solving the problem of regional economic development. With the establishment and development of China and the ASEAN Free Trade Area, in the face of expanding regional exchanges of goods, people and capital, elimination of tariff barriers and reduction of other tax barriers have made tax coordination between member countries increasingly clear important. This article analyzes the basic situation of regional development and China-ASEAN Free Trade Area and puts forward some tentative suggestions on tax coordination between China and ASEAN.