摘要
近年来,伴随着中国——东盟自由贸易区建设的进程,中国与东盟各国税制的差异以及由此引发的重复征税、有害税收竞争以及国际偷避税等税收问题日益突出,成为中国与东盟各国经贸合作中的突出障碍。因此,对中国与东盟各国税收制度进行比较研究,是了解和认识中国与东盟国家的税制、促进各国税制完善与优化的客观需要,是推进中国——东盟自由贸易区发展,做好税收协调,促进中国与东盟国家经贸合作深入发展的现实需要。
In recent years,accompany with the construction of China-ASEAN Free Trade Area,the difference between China and ASEAN countries in tax system and issues triggered by it such as double taxation,harmful tax competition and international tax evasion and tax avoidance more and more increase,which are becoming obvious obstacles in economic and trade relations between China and ASEAN countries.Therefore,the difference between China and ASEAN countries in tax system is needed for comprehensive understanding,and it is also necessary for promoting improvement and optimization of tax system of the countries concerned,pushing tax harmony of CAFTA and deppening development of economic and trade relations between countries.
出处
《东南亚南亚研究》
2010年第3期57-62,共6页
Southeast Asia & South Asian Studies
基金
云南省教育厅科学研究基金重点课题"中国与东盟各国税收制度比较研究"(项目编号:07Z21559)的阶段性研究成果
关键词
中国
东盟
税收制度
比较
China
ASEAN
Tax system
Difference