The Research On The Tax Co-ordination Of CAFTA

Tax differences and tax frictions are one of the important restricting factors of regional economic integration.It has become an important measure and inevitable choice to strengthen international tax coordination and eliminate tax obstacles to promote regional integration.Practice shows that regional economic integration and international tax coordination go hand in hand.From free trade area to common market,it is all related to tax coordination.The coordination and distribution of tax benefits can be said to be the core content of regional economic cooperation.Through the coordination of tariffs,indirect taxes and direct taxes,as well as the coordination of tax collection and management,international tax coordination focuses on solving the problems of double taxation,disorderly international tax competition and malicious international tax avoidance among countries,so as to directly promote regional economic integration.With the construction and development of China-Asean free trade area and the promotion of the strategic planning of "belt and road",Chinese enterprises are faced with more opportunities and challenges of "going global".As the base for the implementation of "One Belt And One Road" strategy in southeast Asian countries,asean is an important trading partner and strategic alliance of China.With more and more mutual investment between China and asean,the tax issue of investment income becomes more and more prominent.After ten years of development,the China-Asean free trade area has greatly reduced the tariffs among countries in the region,and the import and export trade of goods and services has basically eliminated the barriers of tariffs.However,at the present stage,the problems of double taxation and international tax avoidance in the free trade area are still not solved.Regional tax competition always exists,but the process of tax coordination is relatively slow,which is difficult to fit the speed of economic integration in the free trade area.Therefore,to deepen the tax coordination study of China-asean free trade area,is not only the theory of regional economic integration and international tax theory development and empirical,and is also the important content of construction of the China-Asean free trade area and requirements,in the process of construction of the China-Asean free trade area and realize the strategy of "area" is of great significance.In addition,the establishment of China-Asean free trade area has objectively endowed guangxi,yunnan and other places with new historical opportunities,integrated into the historical trend of regional economic integration development,improved the level of opening to the outside world,and promoted and accelerated the economic and social development of China's border areas and ethnic areas,which constitute the most direct practical significance of this paper.Literature review shows that foreign studies on national tax competition and coordination started earlier,and the theories in this field have been increasingly comprehensive,in-depth and thorough,but the studies are mainly concentrated in developed countries(mainly the European Union),and there are few studies on tax coordination in developing countries' economic regions.While domestic research on international tax coordination,on the basis of absorbing foreign research,has achieved some innovation in theoretical system,research method and analysis method,but it is still limited to the analysis of macro strategy and lacks micro empirical basis,especially the research on China-Asean free trade area.Related research literature is old,most is based on the background of establishing CAFTA,data and materials used are lagging behind the reality of the development process,while ignoring the national tax system reform,also failed to combine the development trend of world tax to study,especially after China implement the strategy of "area" research on tax co-ordination of more new features and new tasks,the research achievements of existing literature on tax co-ordination has lagged behind the development of the situation,needs under the new situation of study on more comprehensive and effective tax co-ordination.Because of this,this article mainly from the Angle of combining international tax research and international economics,international tax of the perspective of the combination of nationalism and cosmopolitanism,international tax coordination as the important content of construction of the China-Asean free trade area and endogenous factors,the integrated use of modern economics,empirical analysis and normative analysis,comparative analysis,system analysis and game analysis method,such as tax coordination through the free trade area of the construction of the theoretical framework and tax coordination effect analysis,in reference to the European Union,north American free trade area,on the basis of tax coordination,This paper expounds the thoughts,principles and countermeasures of tax coordination in China-Asean free trade area.This paper consists of an introduction and six chapters,which can be divided into three parts according to the basic logic of theoretical analysis--empirical analysis--countermeasures and Suggestions.The first part is the theoretical analysis of international tax coordination,including the first chapter.The second part is the empirical analysis of tax coordination in China-Asean free trade area,including chapter two,chapter three,chapter four and chapter five.The third part is the countermeasures and Suggestions of deepening tax coordination in China-Asean free trade area,including the sixth chapter.The specific content of the article is as follows: In the introduction part,on the basis of literature review,this paper mainly expounds the research problems,significance of topic selection,research ideas and methods,basic framework and main content,and summarizes the main innovation and deficiencies of this paper.The first chapter is the theoretical analysis of international tax coordination.This part first to define the concept of international tax coordination and distinguish,and then from a customs union theory,social theory of public goods supply,international interdependence theory,game theory is divided into the four aspects of tax coordination provides a series of theoretical basis,and to analyze the effect and impact of tax co-ordination may,shows the necessity of tax co-ordination.The second chapter is the history and reality of China-Asean free trade area.The formation of China-Asean free trade area has a special geographical,historical,cultural,economic and political background.Understanding the social economy and development of asean,reviewing the historical relationship between China and asean countries,and understanding the development course of China-Asean free trade area are the background and premise of exploring the tax coordination of China-Asean free trade area.The third chapter is the tax coordination practice of China-Asean free trade area.The degree of tax coordination in China-Asean free trade area directly influences the process of economic integration.This chapter makes a comprehensive analysis of the tax coordination practice of China-Asean free trade area.Firstly,it summarizes and compares the differences between the tax structures of China and asean countries.Secondly,it introduces the status quo of tax coordination in recent years.Thirdly,it analyzes the challenges of tax coordination in free trade area.Finally,the trend and characteristics of tax harmonization in free trade area are discussed.Through the investigation of the practice of tax coordination in free trade area,it provides the most important realistic foundation for how to promote the deep level tax coordination.The fourth chapter is the empirical analysis of the tax coordination effect of China-Asean free trade area.Whether the regional tax coordination between China and asean countries can reduce the negative impact of tax competition,whether it can promote the improvement of the welfare level of countries in the region,and whether it should deepen the level of tax coordination is bound to involve empirical analysis of the effect of tax coordination.This chapter by collecting various economic data between China and asean countries,using the econometric model for quantitative analysis of the effect of tax co-ordination: respectively analyzes the China and asean countries tax harmonisation,trade,investment and welfare effect generated by the conclusion that tax harmonisation produced for China and asean countries trade creation,investment growth and welfare improvement effect.Through the empirical analysis of the tax coordination effect of the free trade area,the necessity of tax coordination in the China-Asean free trade area is verified.The five chapter is the international experience of interregional tax coordination.The eu is the window with the highest level of integration,and its interregional tax coordination is the most comprehensive and in-depth,so it has guiding significance for regional tax coordination.The north American free trade area is also the form of the free trade area.Summarizing the general experience and lessons of the tax coordination policies of the eu and nafta can provide reference for the tax coordination of the China-Asean free trade area from the international perspective.The six chapter discusses the countermeasures and Suggestions to promote the tax coordination of China-Asean free trade area.Promoting tax harmonization and promoting the construction of China-Asean free trade area is the final destination of this paper.Based on the theoretical framework,practical investigation,empirical analysis and international experience of tax coordination in free trade zones,this chapter systematically expounds the overall ideas,principles and approaches to promote tax coordination,as well as the policy Suggestions for China's participation in tax coordination.