摘要
税收的国际协调问题是与区域经济一体化相生相伴的。国际税收协调对于推动区域经济一体化发展具有重要的现实意义。加强对中国-东盟自由贸易区建设中税收协调路径的研究,不仅是国际税收理论与实践发展的需要,也是中国-东盟自由贸易区建设的需要。在中国-东盟自由贸易区建设中,应选择从以关税为主到间接税为主再到直接税为主的税收协调路径,不断深化和拓展区域内的税收协调,以推动自由贸易区经贸合作与发展。
International coordination of tax problem is closely linked to regional economic integration.International tax coordination has important practical significance for promoting the development of the regional economic integration.The research for the approach of Tax Coordination in the China-ASEAN Free Trade Area not only the need for international tax theory and practice,but also the need of China-ASEAN Free Trade Area.It is should select the tax coordination from mainly tariff-based tax to mainly indirect-taxes-based,and then to direct-tax-based as the approach at the development of China-ASEAN Free Trade Area,and it should constantly deepen and expand the area of tax coordination to promote economic and trade cooperation and development of the Free Trade Area.
出处
《昆明理工大学学报（社会科学版）》
2012年第2期23-28,共6页
Journal of Kunming University of Science and Technology(Social Sciences)
关键词
区域经济一体化
税收协调
中国东盟
路径选择
regional economic integration
tax coordination
China-ASEAN
approach selection
