摘要
经济全球化和区域一体化已经成为世界经济发展的主题,税收协调也成为解决区域经济发展的一道课题。随着我国和东盟自由贸易区的建立和发展,面对着商品、人员、资本的区域间交流的不断扩大,消除关税壁垒、减少其他税收障碍,使得成员国之间进行税收协调变得越来越重要。本文在分析区域发展和中国东盟自由贸易区的基本情况,对我国和东盟的税收协调提出一些设想。
Economic globalization and regional inte-gration has been the theme of world economic develop-ment. Revenue coordination also has been the subject that solutes the regional economic development. With the freed-trade area estabilishment and development of China and ASEAN, in the face of continue extension of commodity and staff and captial exchange, elimanating tariff wall, decreasing other else revenue obstacle, all these made the revenue coordination very impor-tant. This paper has some ideas about analyzing region-al development and background of China and ASEAN free-trade area, especially about the revenue coordination of China and ASEAN.
出处
《特区经济》
北大核心
2008年第10期35-36,共2页
Special Zone Economy
关键词
流转税
税收协调
税制协调
turnover tax
revenue coordination
taxia-tion system coordinations East Union tax coodinatin--China under ＂10＋1＂ framework
