摘要
随着经济全球化的不断深入,主权国家之间的国际税收竞争正成为国际社会日益关注的问题。2010年,中国与东盟各国将建成自由贸易区,建设中国-东盟自由贸易区,跨国贸易、投资和服务快速发展,税收成为不可回避的核心问题。该文就中国-东盟各国税收竞争协调问题进行了深入分析。
With the economic globlization, the revenue competition between sovereign states becomes the nucleus problem of the international community. In 2010, China and ASEAN countrise will become free trade zone and therefore, the revenue will inevitablly arouse the concern for speeding up the development of the zone and transnational trade, investment and service.
出处
《梧州学院学报》
2007年第1期29-33,共5页
Journal of Wuzhou University
关键词
中国-东盟
税收竞争
协调
China-ASEAN
revenue competition
coodination
