中国—东盟自由贸易区间接税法律制度协调研究

Coordinate Research on the Indirect Taxes Legal System in China-ASEAN Free Trade Zone

虽然《中国与东盟全面经济合作框架协议》已经对最有可能阻碍域内货物跨境交易的关税制度进行了协调,但还远远不够,因为各国国内间接税的税制差异同样也会对相互之间的贸易往来构成障碍。中国—东盟自由贸易区要实现货物、人员、服务和资本等要素真正的全流通,还必须关注包括间接税在内的其他税收法律制度的协调。欧盟间接税法律制度协调实践为其他区域合作体提供了值得借鉴的经验,中国—东盟应结合本区域发展的特点,汲取欧盟有益的做法,逐步推进自贸区间接税税制协调工作。

Although the overall economic cooperation between China and ASEAN framework agreement had coordinated the tariffs system of cross-border trade in the zone,it is still needed to be improved.Due to the different indirect taxation system of the countries,it would cause barriers of the trade between the countries in the economic zone.In order to realize the full free trade of goods,talents,services,capital and other elements within the zone,we should focus on the coordination of the tax system of the countries including indirect tax system.The indirect taxes legal system of EU provides our regional cooperation with useful experience.China and ASEAN should learn from the EU＇s useful experience,and then develop the indirect tax system and coordination step by step based on the reality,.