A Study On Legal Issues Concerning Tax Coordination Between China And Association Of Southeast Asian Nations (ASEAN)

In the light of fast development of economic globalization and regional economic integration, changes take place in many countries'foreign trade policies, recognizing and strengthening the former trend.In the context of economic globalization,there is bound to be distortion and conflicts in the interplay among countries'tax policies and tax systems, which will also lower or affect the worldwide allocative efficiency of resources, causing a great harm to the goal of tax equitability on a global scale and hereinafter impeding the process of economic globalization. In this sense, the enactment and perfection of international tax coordination laws and regulations plays a necessary role in the sound development of economic integration.In response to the negative effect of economic globalization and rapid growth of regional economic integration, China-ASEAN Free Trade Area(CAFTA)came into being. Nevertheless in the initial stage of the establishment of CAFTA,after China and ASEAN lowered tariffs in all domains, there appeared to be a series of problems demanding prompt study and solution,which involved how to further cut or exempt international double taxation that results in extra tax burden on transnational tax payers or how to avoid issues like national tax revenue losses brought about by transnational tax payers'tax evasion, and how to handle problems such as the coordination of tax sovereignty conflicts and tax interests conflicts between China and ASEAN countries. Because China is a latecomer to economic integration, at present there is little research about international tax coordination in China, and most of the studies are done in the field of economics and politics.Thus, under the world current economic situation, it is theoretically as well as practically significant to study legal issues related to tax coordination in CAFTA.On the basis of international economic law theory and from the perspective of developing countries, this thesis is to conduct a theoretical research on legal issues concerning tax coordination, and through the practice of tax policies and tax systems, particularly analyze the numerous legal problems possibly to be encountered by CAFTA in the field of international tax coordination, presenting corresponding solutions.