摘要
区域合作中各国的税制及政策差异愈大,就越容易产生税收冲突,制约区域经济一体化发展。因此,开展区域内各国之间税制和税收征管等方面的税收协调与合作,是促进区域经济一体化发展的一个重要方面。本文分析了泛北部湾次区域合作各国的税制差异,结合中国-越南经济合作的实际情况,提出了加强泛北部湾次区域合作中的税收协调的政策建议。
The more differences of tax policy among countries existing in regional cooperation, the more conflicts may occur to restrict the development of the regional economic integration. Therefore, tax coordination and cooperation of tax system and administration among countries, plays an important role to promote regional economic integration. The paper analyzes taxation discrepancies in the Pan-Beibu Gulf countries who are engaged in the sub-regional cooperation. Considering the actual situation of China-Vietnam＇s economic cooperation, the author puts forward some suggestions on tax coordination policies to strengthen the sub-regional cooperation in the Pan-Beibu Gulf.
出处
《涉外税务》
CSSCI
北大核心
2009年第12期54-57,共4页
International Taxation In China
关键词
泛北部湾次区域合作
税收协调
“两廊一圈”
Sub-regional cooperation in the Pan-Beibu Gulf Tax coordination ＇ Two Corridors and One Ring＇
