中国与东盟国家税收协调问题初探

A Preliminary Study on Tax Coordination between China and ASEAN Countries

中国东盟自由贸易区中成员国之间的税收政策差异产生税收冲突,形成有害税收竞争。在全面降低关税水平后,如何进一步开展自由贸易区内的税收协调,是加快中国东盟自由贸易区建设的关键。借鉴欧盟的成功经验,结合中国东盟自由贸易区的实际,有效地进行税收协调,预防和避免有害税收竞争;同时以此为契机,加快我国新一轮税制改革的进程。

The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition. After lowering the duty level, how to further tax coordination in the area is the key for accelerating the construction of CAFTA. By using the successful experience in EU for reference and combining the practice in CAFTA, we can conduct tax coordination ef- fectivdy, and prevent harmful tax competition. Meanwhile, we cart take this opportunity to speed up China＇ s new round of tax reform.