中国—东盟自由贸易区增值税协调问题研究

On the Coodination of the Increment Tax in China-ASEAN Free Trade Area

依据《中国与东盟全面经济合作框架协议》规定：中国与东盟双方从2005年开始正常产品的降税，2010年中国与东盟老成员国将建成自由贸易区，2015年中国与东盟新成员国建成自由贸易区，届时中国与东盟绝大多数产品将实行零关税。中国与东盟实现自由贸易区的第一步关税问题基本解决，第二个重大障碍就是中国与东盟各国的间接税差异。在间接税上，中国与东盟在20世纪80年代和90年代都开始了以引入增值税为主要目标的间接税改革。

At present, the tax revenue coordination of China and the countries of the Association of Southeast Asian Nations is mainly focused on the customs aspect. Along with the establishment of free trade area, It will be inevitable to adjust the increment tax. The huge differences between China and the Association of Southeast Asian Nations countries＂ increment duty will hinder the commodity flowing in free trade areas and harm the bilateral tax revenue benefit. So in this article I proposed that both sides should coordinate on the tax base, the tax rate, and the levy principle of the increment duty.