中国—东盟自由贸易区税收协调深化研究
发布时间：2018-07-14 18:35
【摘要】：过去的十年是中国-东盟自贸区发展的“黄金十年”，双方对其今后的发展保持相当乐观的态度。《框架协议》、《货物贸易协议》、《服务贸易协议》和《投资协议》的签署都为自贸区的经济发展奠定了基础。十年来，中国-东盟自贸区的发展可谓“硕果累累”：截止2012年底，双方的贸易额超4000亿美元，比十年前增长6倍；截止2013年上半年，累计投资额超过300亿美元，比十年前增长2倍。中国-东盟自贸区的发展形势一片大好。不论是从我国角度还是从东盟国家角度出发，该自贸区经济合作的深化都非常必要。特别地，就我国而言，中国-东盟自贸区的发展对提高我国对外开放度也有重要的战略意义。 税收作为一国调节经济的重要手段是一国主权的象征。自贸区成员国税收上的差异和过度竞争会给自贸区的发展带来阻碍。由于面临深化合作的要求，我国和东盟国家理应尽快拆除合作上的税收障碍。目前，我国与东盟的税收协调已经取得一部分成就，但是并不十分完善。所以，对于此问题的继续研究仍然十分必要。 本文主要包括六部分内容：绪论、中国-东盟自由贸易区税收协调深化的依据、中国与东盟诸国税制比较分析、中国-东盟自贸区税收协调成果及难点、欧盟税收协调经验及启示和推进中国-东盟自贸区税收协调的政策建议。在行文中，主要采用了比较分析法、历史分析法等方法来研究中国和东盟税收相关制度的异同以及中国-东盟自贸区税收协调过程及取得的成效，从中国-东盟自贸区发展的状况、税收协调的状况等角度对中国-东盟自由贸易区税收协调的深化进行了系统的研究并提出相关建议。
[Abstract]:The past decade has been a "golden decade" for the development of the China-ASEAN Free Trade area. The signing of the Framework Agreement, the Agreement on Trade in goods, the Agreement on Trade in Services and the Agreement on Investment have all laid the foundation for the economic development of the FTA. In the past decade, the China-ASEAN Free Trade area has been developing in a "fruitful way": by the end of 2012, the trade volume between the two sides was more than 400 billion US dollars, a sixfold increase from 10 years ago, and the cumulative investment amounted to more than 30 billion US dollars in the first half of 2013. That's three times more than ten years ago. The development of China-ASEAN Free Trade area is very good. Whether from the point of view of China or ASEAN countries, the deepening of the free trade zone economic cooperation is very necessary. In particular, as far as China is concerned, the development of China-ASEAN Free Trade area is also of strategic significance to improve the degree of opening to the outside world. As an important means of adjusting economy, tax is the symbol of a country's sovereignty. Differences in tax revenue and excessive competition in FTAA member countries will hinder the development of FTAA. Faced with the requirement of deepening cooperation, China and ASEAN countries should remove the tax barriers to cooperation as soon as possible. At present, China and ASEAN tax coordination has made some achievements, but not very perfect. Therefore, the continued study of this problem is still very necessary. This paper mainly includes six parts: introduction, the basis of deepening the tax coordination of China-ASEAN Free Trade area, the comparative analysis of tax system between China and ASEAN countries, the achievements and difficulties of the tax coordination of China-ASEAN Free Trade area. EU tax Coordination experience and Policy suggestions for promoting tax Coordination in China-ASEAN Free Trade area. In this paper, we mainly use the methods of comparative analysis and historical analysis to study the similarities and differences between China and ASEAN tax related systems, and the process of tax coordination between China and ASEAN Free Trade area and the results achieved. This paper makes a systematic study on the deepening of the tax coordination of China-ASEAN Free Trade area from the point of view of the development of China-ASEAN Free Trade area and the status of tax coordination and puts forward some relevant suggestions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F811.4
本文编号：2122593
[Abstract]:The past decade has been a "golden decade" for the development of the China-ASEAN Free Trade area. The signing of the Framework Agreement, the Agreement on Trade in goods, the Agreement on Trade in Services and the Agreement on Investment have all laid the foundation for the economic development of the FTA. In the past decade, the China-ASEAN Free Trade area has been developing in a "fruitful way": by the end of 2012, the trade volume between the two sides was more than 400 billion US dollars, a sixfold increase from 10 years ago, and the cumulative investment amounted to more than 30 billion US dollars in the first half of 2013. That's three times more than ten years ago. The development of China-ASEAN Free Trade area is very good. Whether from the point of view of China or ASEAN countries, the deepening of the free trade zone economic cooperation is very necessary. In particular, as far as China is concerned, the development of China-ASEAN Free Trade area is also of strategic significance to improve the degree of opening to the outside world. As an important means of adjusting economy, tax is the symbol of a country's sovereignty. Differences in tax revenue and excessive competition in FTAA member countries will hinder the development of FTAA. Faced with the requirement of deepening cooperation, China and ASEAN countries should remove the tax barriers to cooperation as soon as possible. At present, China and ASEAN tax coordination has made some achievements, but not very perfect. Therefore, the continued study of this problem is still very necessary. This paper mainly includes six parts: introduction, the basis of deepening the tax coordination of China-ASEAN Free Trade area, the comparative analysis of tax system between China and ASEAN countries, the achievements and difficulties of the tax coordination of China-ASEAN Free Trade area. EU tax Coordination experience and Policy suggestions for promoting tax Coordination in China-ASEAN Free Trade area. In this paper, we mainly use the methods of comparative analysis and historical analysis to study the similarities and differences between China and ASEAN tax related systems, and the process of tax coordination between China and ASEAN Free Trade area and the results achieved. This paper makes a systematic study on the deepening of the tax coordination of China-ASEAN Free Trade area from the point of view of the development of China-ASEAN Free Trade area and the status of tax coordination and puts forward some relevant suggestions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F811.4
【引证文献】
相关期刊论文 前1条
1 李德军;孙波;;关于CAFTA的税收协调分析[J];商场现代化;2015年01期
相关硕士学位论文 前2条
1 黄玉洁;天津贸易便利化研究[D];天津商业大学;2015年
2 张弘亮;上海自贸区税收法律制度研究[D];重庆大学;2015年
，本文编号：2122593
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