泛北部湾次区域合作中的税收协调问题研究——以中国与新加坡的税制分析为例

Research on the Tax Coordination in Pan-Beibu Gulf Sub-Region Economic Cooperation:An Analysis of China and Singapore's Tax Systems

在区域合作中加强各国的税收协调能有效约束有害税收竞争的负面效应,实现合作方"互利合作,共享繁荣"的目标。在泛北部湾区域合作的前提下,以中国-新加坡的税制分析为例,借鉴大湄公河次区域合作的税收协调成功经验,中新两国税收协调应坚持循序渐进、有重点分阶段的原则,坚持自主自愿、平等互利的原则,并加快税收协调的步伐,开展以增殖税为中心的间接税协调和以所得税为中心的直接税协调,兼顾税收管理的协调。

Strengthening international tax coordination can effectively restrain the negative effects of harmful tax competition in regional cooperation and achieve the target of ＂cooperation of mutual benefits and shared prosperity＂. In the premise of Pan-Beibu Gulf sub-region economic cooperation and with analyzing China and Singapore＇s tax systems and taking the tax coordination success of the Mekong River sub-region economic cooperation as an example, this paper puts forward that the tax coordination between China and Singapore should abide by such principles as voluntarism, equality and mutual benefits, which requires a step-by-step improvement in stage and with a focal point. Tax coordination should be accelerated. VAT- focused indirect tax coordination and income tax-focused direct tax coordination should be carried out, with the consideration of coordination on tax administration.