中国—东盟区域经济一体化趋势下的税收竞争与中国的政策选择

中国—东盟自由贸易区(CAFTA)的全面启动为"10+1"组合带来了大量的实惠,但不可否认的是,关税减免承诺无法抵消在国家利益驱使下的中国与东盟各成员国之间的税收竞争。CAFTA框架下,面对东盟国家日益激烈的税收竞争,中国应当采取何种措施积极参与其中,在充分保证国家经济利益的同时又避免卷入有害税收竞争的漩涡,值得我们深入研究。

Tax Competition and China' s Policy Choice under the Trend of China-ASEAN Regional Economic Integration

With the full start of China-ASEAN Free Trade Area(CAFTA),the "10+1"combination have got a lot of benefits,but,it is undeniable that the tariff reduction commitments can’t be driven off the tax competition in the national interests between China and ASEAN member countries.In the framework of CAFTA,facing ASEAN countries’ increasingly fierce tax competition,under the circumstances of fully guarantee the interests of our country as well as avoid getting involved in the swirl of harmful tax competition,what measures should China to take to respond to threats and challenges,it is worth studying.