| Ⅰ,The purpose and significance that the thesis study: Since 90's in 20 centuries, the regional economical integration hasbeen developing rapidly, becoming one of the most conspicuouscharacteristics of the world economy .As the taxation is the important toolof the national macro-control , maintaining national interest andpromoting the international economy cooperation , the tax harmonizationand tax cooperation also have important function in the process ofregional economical integration. After joining the WTO ," We will stepup regional cooperation and bring our exchanges and cooperation withour surrounding countries to a new height.".Therefore, researching thetax harmonization has the realistic meaning.Ⅱ,The basic way of thinking and logic structures of the thesis: The basic way of thinking of the thesis is the fast development ofregional economical integration causes the conflict of tax benefits, theconflict becomes the obstacle that counteract the development of regionaleconomical integration. So it is important mission in how to carry on taxharmonization in regional coordination. Because the relation betweenregional economical integration and the globalization is close, so thestudy of regional tax harmonization still can't escape from the big frameof the globalization, can draw lessons from the some research result ofglobalization. Depending on the above-mentioned way of thinking, andthis thesis is divided into the two parts: The first part: the foundation theories that tax harmonization needsof regional economical integration .Include the reason that regionaleconomical integration create ,develop, target, the differentiation andconnection that is with the economic globalization .On this foundation,the thesis analyses inevitability,contents,characteristics,principle,the problem that mainly resolve of tax harmonization of regionaleconomical integration 。 The second part: the fulfillment of tax harmonization in the processof regional economical integration. This part combines concrete wayof EU which is the most mature regional economical integrationorganization currently, and include concrete way as well as the economiceffect from the tariff, value added tax, consumption tax,income tax ofthe EU, finally draws lessons from EU and regional economicalintegration organization in other districts, puts forward currently how todevelop tax harmonization and the development trend.Ⅲ,The main contents and standpoints of the thesis: (A) Inevitable trend of the development of regional economicalintegration. The reason of the development of regional economical integration isthe demand of the economic development and the demand of the politics,international strategic benefits. (B) The theories analysis of tax harmonization in the process ofregional economical integration. 1.The necessity of the tax harmonization. The necessity of the tax harmonization comes from the internationaltax conflict which will increase inside the organization, and it takes thenegative effect, the increasing from tax conflict have inevitability. So, ifhas no the necessary harmonization, the increment of internationalconflict will produce to injure each negative effect of related nationalinterest. 2.The contents and the characteristics of the tax harmonization. The content involves the tax jurisdiction, tax system, tax policy andtax cooperate etc. Compared with economic globalization, taxharmonization of regional economical integration has following threecharacteristics: i. Tax harmonization has brightly political color. ii. Taxharmonization has the layer; the different layer body appears the differentstage characteristic. iii. Tax macro-control and tax harmonization exist anantinomy. 3.The principle of tax harmonization of regional economicalintegration. It still can't escape from the general principle of the tax, and shouldcombine the characteristics that regional economical integration has toanalyze this problem on the general principle of tax. The equity andefficiency two greatest principles of tax sti... |
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