Study On Legal Issues Concerning Tax Coordination Of V China-ASEAN Free Trade Area

At present, the economic globalization and regional integration have become the mainstream of world economic development, governments have deepen their understanding that economic integration promotes their local economic development. The formulation and revise that International Tax Coordination and laws and regulations of International Tax Coordination are beneficial to eliminate tax barriers, reduce harmful tax competition, and promote the free flow of factors of production in this area,which is very important to the development of regional economic integration. With the establishment and development of trade relations between China and ASEAN(The association of south-east Asian nations) trade area,and in the face of the expansion of the commodity, personnel, capital exchanges.The barriers that tax sovereignty, international tax avoidance, and international double taxation greatly enhanced the importance of the regional tax coordination.However,China and the ASEAN free trade area are divided on these issues that lower the tariff levels, avoiding international double taxation, international tax avoidance,conflicts of tax sovereignty and contradictions of tax benefits,and so on. And our current research on international tax coordination started late, promote slow,and the majority of research is limited in the field of Economics,and lack of research for related laws and regulations. Therefore, our legal problem research on China and SEAN free trade area tax coordination has important theoretical significance and practical significance in the current world economic situation,it guides tax coordination of China-the ASEAN free trade area and promotes the development of China- ASEAN free trade area.In this paper, according to the theory of international law and tax treaty signed by China- asean free trade area as the foundation, based on the reality of developing countries, draw lessons from the advanced experience of tax harmonisation, tax harmonisation of China- asean free trade area and theoretical research on the legal issues, combined with the member states of the china-asean free trade zone tax system present situation and progress, focused on analysis of the feasibility of international tax coordination of the china-asean free trade area, and will be in the field of legal obstacles, and puts forward the Suggestions.