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随着中国—东盟自由贸易区的正式建成和“一带一路”战略的推进,中国与东盟各国的经贸关系进入了一个全面发展的新时期。由于中国与东盟各国之间缺乏完整的税收协调法律框架与协调机构,经济发展水平差距明显,直接税税制存在较大差异。本文比较了中国—东盟自由贸易区直接税的异同,并提出在实施“一带一路”战略的背景下,未来中国与东盟各国直接税税收协调的建议。
With the formal establishment of the China-ASEAN Free Trade Area and the promotion of the “Belt and Road” strategy, the economic and trade relations between China and the ASEAN countries have entered a new era of all-round development. Due to the lack of a complete legal framework and coordination mechanism for tax coordination between China and ASEAN countries, the level of economic development is obviously different, and the direct taxation system is quite different. This paper compares the similarities and differences between China and ASEAN Free Trade Area (FTA) direct taxes and proposes the proposal of coordinating the direct taxation between China and ASEAN countries in the future under the “One Belt, One Road” strategy.