摘要
本文介绍了欧盟成员国通过税收协调推进区域税收一体化的进程,在此基础上,提出推动中国与东盟各成员国间税收协调的政策建议,以营造中国—东盟自由贸易区稳步发展的税收环境。
Based on an introduction to the process of tax integration through tax harmonization in the EU member countries, this paper puts forward some policy suggestions on promoting tax harmoniza-tion between China and ASEAN member countries in order to create a sound tax environment for the development of Sino-ASEAN Free Trade Area.
出处
《涉外税务》
CSSCI
北大核心
2010年第3期61-63,共3页
International Taxation In China
基金
国家社科基金一般项目课题--"东盟‘两个文件’生效后的中国-东盟税收合作关系研究"的阶段性成果之一
课题批准号:08BGJ020
