| 论中国—东盟自由贸易区税收协调 |
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| 引用本文： | 常世旺.论中国—东盟自由贸易区税收协调[J].东南亚研究,2008(4). |
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| 作者姓名： | 常世旺 |
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| 作者单位： | 山东大学经济学院,济南,250100 |
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| 摘 要： | 近年来,中国参与国际区域经济合作的步伐不断加快,合作领域日益拓宽.中国-东盟自由贸易区建设标志着我国在参与国际区域经济一体化方面迈出了实质性步伐.本文在比较中国与东盟各国税收制度的基础上,借鉴欧盟税收协调的经验,提出中国-东盟自由贸易区税收协调的步骤和主要内容,并重点分析了税收协调的效应,最后据此提出相关政策建议.
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| 关 键 词： | 中国-东盟自由贸易区 税收协调 区域一体化 |
Tax Coordination in China-ASEAN Free Trade Area |
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| Chang Shiwang.Tax Coordination in China-ASEAN Free Trade Area[J].Southeast Asian Studies,2008(4). |
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| Authors: | Chang Shiwang |
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| Institution: | Chang Shiwang(School of Economics,Sh,ong University,Jinan 250100,China) |
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| Abstract: | In recent years,China broadens the fields in regional economic cooperation with other countries in an ever quickening pace.The establishment of China-ASEAN Free Trade Area signifies the concrete progress China has ever made in the international regional economic integration.Based on the comparison of China's and ASEAN countries' tax systems and the European Union's experience of tax coordination,the paper suggests the possible process and main content of China-ASEAN FTA's tax coordination with the focus on ... |
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| Keywords: | China-ASEAN Free Trade Area Tax Coordination Regional Integration |
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