中国—东盟自贸区升级谈判中的税收协调

A Study on Tax Coordination of the Upgrading Negotiations in China-ASEAN Free Trade Area

税收协调是促进自由贸易区建设、实现区域全面经济伙伴关系不可或缺的重要内容和内生因素。本文认为,健全税收协定框架,构建完善的税收协调机制,全面拓宽税收协调内容和空间,是促进中国—东盟自贸区升级谈判中税收协调的关键内容。

Tax coordination is an indispensable content and endogenous factor to promote the construction of free trade area and achieve regional comprehensive economic partnership .This paper considers that improving tax treaties＇ framework, establishing a sound tax coordination mechanism, and expanding the content and room of tax coordination are the keys to promote tax coordination of the upgrading negotiations in China-ASEAN Free Trade Area.