中国—东盟产能合作的税收协调机制研究

A Research on the Tax Coordination Mechanism of China-ASEAN Production Capacity Cooperation

由于中国与东盟各国在税收体制上存在较大差异,产能合作税收协调难度较大且存在诸多税收风险。本文对中国—东盟产能合作税收协调的现状及风险进行详细分析,从构建税收协调平台、加强税收协定更新与谈签、加强税收协调的规则与制度建设、构建税收管理与服务机制等方面,提出了构建中国—东盟产能合作的税收协调机制的相关建议,以期为中国与东盟开展更深入紧密产能合作提供助力支持和制度机制保障。

Due to the great differences in tax systems between China and ASEAN countries,tax coordination of production capacity cooperation becomes difficult and has many tax risks.This paper details the current conditions and risks of tax coordination in China-ASEAN production capacity cooperation.From the aspects of building a tax coordination platform,strengthening the renewal and negotiation of tax agreements,strengthening the rules and system construction of tax coordination,and building a tax management and service mechanism,the paper puts forward some suggestions on building a tax coordination mechanism in China-ASEAN production capacity cooperation,with a view to providing support and institutional mechanisms for China and ASEAN to carry out more in-depth and close production capacity cooperation.