本文選題：中國-東盟自由貿(mào)易區(qū) + 所得稅協(xié)調(diào)　； 參考：《西南政法大學》2012年碩士論文

【摘要】：隨著經(jīng)濟全球化和區(qū)域經(jīng)濟一體化的興起和發(fā)展，世界范圍內(nèi)各個國家和地區(qū)都開始參與其中，中國-東盟自由貿(mào)易區(qū)就是在這種背景下誕生的。2002年，中國與東盟各成員國正式簽訂了《中華人民共和國與東盟全面經(jīng)濟合作框架協(xié)議》，自由貿(mào)易區(qū)也于2010年正式建立。隨著自貿(mào)區(qū)的建立和進一步發(fā)展，如何解決由所得稅稅收差異所造成的阻礙資本、人力等資源在自貿(mào)區(qū)內(nèi)自由流動和優(yōu)化配置問題，如何對中國-東盟自由貿(mào)易區(qū)各國的所得稅進行協(xié)調(diào)，便成為自貿(mào)區(qū)下一步發(fā)展所迫切需要解決的問題。本文通過分析中國-東盟自貿(mào)區(qū)的所得稅協(xié)調(diào)的理論問題，現(xiàn)狀以及歐盟相關(guān)經(jīng)驗，以便為中國和東盟的所得稅協(xié)調(diào)法律機制的建立提出解決建議。文章綜合采用了比較研究、歷史主義等多種研究方法，為促進中國-東盟自由貿(mào)易區(qū)所得稅協(xié)調(diào)，通過比較各國的所得稅方面的差異，以便提出切實可行的建議。 除了前言和結(jié)束語，本文基本上分為四個部分： 文章的第一部分介紹了所得稅協(xié)調(diào)的一般問題。通過對所得稅協(xié)調(diào)內(nèi)涵和背景的介紹，引出所得稅協(xié)調(diào)所關(guān)系的稅負公平問題，其中包括國際重復征稅、惡性稅收競爭和稅收歧視問題，，最后分析所得稅協(xié)調(diào)上選擇法律機制的原因以及需要構(gòu)建和注意如模式選擇、組織機構(gòu)和稅收管轄權(quán)協(xié)調(diào)等內(nèi)容。 文章的第二部分分析了中國-東盟自貿(mào)區(qū)所得稅協(xié)調(diào)的現(xiàn)狀與問題。通過概括介紹中國-東盟自貿(mào)區(qū)所得稅協(xié)調(diào)的現(xiàn)狀，同時從公司所得稅以及個人所得稅的現(xiàn)狀出發(fā)，對中國-東盟自貿(mào)區(qū)各國的所得稅的現(xiàn)狀進行比較和分析，最后分析中國-東盟自貿(mào)區(qū)建立所得稅協(xié)調(diào)法律機制的問題，既有宏觀上國家主權(quán)、經(jīng)濟和社會發(fā)展水平差異造成的苦難，也有具體的缺乏組織、法律淵源等保障的困難。 文章的第三部分著重闡述了歐盟所得稅協(xié)調(diào)法律機制方面的經(jīng)驗和啟示。在對歐盟所得稅協(xié)調(diào)的發(fā)展歷程的闡述基礎(chǔ)上，從相關(guān)指令和歐洲法院的判例來分析歐盟在所得稅協(xié)調(diào)中所采取的法律手段和已取得的成果重點介紹歐盟現(xiàn)有的所得稅協(xié)調(diào)機制，并提出了歐盟所得稅協(xié)調(diào)的所存在的問題與啟示。 文章的第四部分主要是中國-東盟自貿(mào)區(qū)所得稅協(xié)調(diào)法律機制的構(gòu)建。在分析中國-東盟自貿(mào)區(qū)構(gòu)建所得稅協(xié)調(diào)法律機制的必要性和可能性后，在宏觀層面和微觀層面對中國-東盟自貿(mào)區(qū)所得稅協(xié)調(diào)法律機制的構(gòu)建提出建議，宏觀層面包括了模式選擇、基本原則、法律淵源、組織層面的建議，通過制定法律和建立組織機構(gòu)等為自貿(mào)區(qū)的所得稅協(xié)調(diào)提供良好保障，而微觀層面則是對中國-東盟自貿(mào)區(qū)所得稅協(xié)調(diào)法律機制的構(gòu)建在稅收管轄權(quán)、公司所得稅和個人所得稅方面的具體協(xié)調(diào)提出建議
[Abstract]:With the rise and development of economic globalization and regional economic integration, all countries and regions in the world are beginning to participate in it. The China-ASEAN Free Trade area was born in this context. In 2002, China and ASEAN members formally signed the Framework Agreement on Comprehensive Economic Cooperation between the people's Republic of China and ASEAN, and the Free Trade area was formally established in 2010. With the establishment and further development of the Free Trade Zone, how to solve the problem of free flow and optimal allocation of capital, human resources and other resources caused by differences in income tax and taxation, How to coordinate the income tax of China-ASEAN Free Trade area countries becomes an urgent problem to be solved for the next development of the Free Trade area. This paper analyzes the theoretical problems, the present situation and the relevant experiences of the European Union on the income tax coordination of the China-ASEAN Free Trade area, in order to put forward some suggestions for the establishment of the legal mechanism of the income tax coordination between China and the Association of Southeast Asian Nations (ASEAN). In order to promote the coordination of income tax in China-ASEAN Free Trade area, the author makes a comparison of the differences in income tax between different countries, and puts forward some practical suggestions in order to promote the coordination of income tax in China-ASEAN Free Trade area by means of comparative study, historicism and other research methods. In addition to the preface and the conclusion, this paper is divided into four parts: The first part of the article introduces the general problems of income tax coordination. Through the introduction of the connotation and background of income tax coordination, this paper introduces the issues of tax burden equity related to income tax coordination, including international double taxation, vicious tax competition and tax discrimination. Finally, it analyzes the reasons for choosing the legal mechanism in income tax coordination and the need to construct and pay attention to such contents as mode selection, organization and tax jurisdiction coordination. The second part analyzes the current situation and problems of income tax coordination in China-ASEAN Free Trade area. By introducing the current situation of income tax coordination in China-ASEAN Free Trade area, and starting from the current situation of corporate income tax and personal income tax, this paper makes a comparison and analysis of the income tax status of countries in China-ASEAN Free Trade area. Finally, this paper analyzes the problems of establishing the coordinated legal mechanism of income tax in the China-ASEAN Free Trade area, which is not only the suffering caused by the difference of national sovereignty, economic and social development level, but also the difficulties of concrete lack of organization, legal origin and so on. The third part of the article focuses on the EU income tax coordination legal mechanism experience and inspiration. On the basis of expounding the development course of EU income tax coordination, Based on the relevant directives and the jurisprudence of the European Court of Justice, this paper analyzes the legal means adopted by the European Union in the harmonization of income tax and the results achieved, focusing on the existing income tax coordination mechanism of the European Union. At the same time, the problems and enlightenment of EU income tax coordination are put forward. The fourth part of the article is mainly about the construction of China-ASEAN Free Trade area income tax coordination legal mechanism. After analyzing the necessity and possibility of constructing the legal mechanism of income tax coordination in the China-ASEAN Free Trade area, this paper puts forward some suggestions on the construction of the legal mechanism of income tax coordination in the China-ASEAN Free Trade area at the macro and micro levels. The macro level includes model selection, basic principles, sources of law, suggestions at the organizational level, providing a good guarantee for income tax coordination in the free trade zone through the formulation of laws and the establishment of organizations. At the micro level, some suggestions are put forward on the construction of the legal mechanism for the coordination of income tax in the China-ASEAN Free Trade area in the aspects of tax jurisdiction, corporate income tax and personal income tax.
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：D996.1

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