Asean (10 +1), The Free Trade Area Tax Coordination Framework Research

According to the correlation theories of region economy and the international economy cooperation, the development of the region economic integration is closely linked with the macroscopic economical policy coordination among the nations in the region, however, in the reality all nations in the region promotes competitive ability of domestic enterprises and attracts the foreign enterprise invests through reducing the company income tax rate in recent years. In the process of region economic integration, the irrational tax revenue structure leads to restricting the effect of trade creation described in the theory of tariff alliance. Therefore, the background of the tax coordination question proposes is the serious tax revenue competition day by day.The establishment and development of ASEAN will lead to expanding the exchange of the commodity, the service and the capital. In order to adapt the tendency, the establishment of ASEAN, which has influence on the member nations, and which countermeasure we should take will be the brand-new topic in the field of the economy in recent years .This article puts forward the necessity of the international tax coordination at first, then on the base of the comparison of the tax system between Chinese and member nations of ASEAN tax system, puts forward my suggestions about the establishment of the construct of ASSEAN international tax coordination. Therefore, this article mainly divides into three parts carries on to this question .The first part is to the analysis on the necessity of international tax coordination. Firstly, I introduce the theory of international tax. Secondly, I discuss the effect of the tax competition in the economy region. In the section, I introduce a new model-Harmda model. At last, I discuss the necessity of international coordination through the demonstrational analysis on the data of the trade between China and the member nations of ASEAN.