【摘要】：過去的十年是中國-東盟自貿(mào)區(qū)發(fā)展的“黃金十年”，雙方對(duì)其今后的發(fā)展保持相當(dāng)樂觀的態(tài)度�！犊蚣軈f(xié)議》、《貨物貿(mào)易協(xié)議》、《服務(wù)貿(mào)易協(xié)議》和《投資協(xié)議》的簽署都為自貿(mào)區(qū)的經(jīng)濟(jì)發(fā)展奠定了基礎(chǔ)。十年來，中國-東盟自貿(mào)區(qū)的發(fā)展可謂“碩果累累”：截止2012年底，雙方的貿(mào)易額超4000億美元，比十年前增長6倍；截止2013年上半年，累計(jì)投資額超過300億美元，比十年前增長2倍。中國-東盟自貿(mào)區(qū)的發(fā)展形勢(shì)一片大好。不論是從我國角度還是從東盟國家角度出發(fā)，該自貿(mào)區(qū)經(jīng)濟(jì)合作的深化都非常必要。特別地，就我國而言，中國-東盟自貿(mào)區(qū)的發(fā)展對(duì)提高我國對(duì)外開放度也有重要的戰(zhàn)略意義。 稅收作為一國調(diào)節(jié)經(jīng)濟(jì)的重要手段是一國主權(quán)的象征。自貿(mào)區(qū)成員國稅收上的差異和過度競(jìng)爭(zhēng)會(huì)給自貿(mào)區(qū)的發(fā)展帶來阻礙。由于面臨深化合作的要求，我國和東盟國家理應(yīng)盡快拆除合作上的稅收障礙。目前，我國與東盟的稅收協(xié)調(diào)已經(jīng)取得一部分成就，但是并不十分完善。所以，對(duì)于此問題的繼續(xù)研究仍然十分必要。 本文主要包括六部分內(nèi)容：緒論、中國-東盟自由貿(mào)易區(qū)稅收協(xié)調(diào)深化的依據(jù)、中國與東盟諸國稅制比較分析、中國-東盟自貿(mào)區(qū)稅收協(xié)調(diào)成果及難點(diǎn)、歐盟稅收協(xié)調(diào)經(jīng)驗(yàn)及啟示和推進(jìn)中國-東盟自貿(mào)區(qū)稅收協(xié)調(diào)的政策建議。在行文中，主要采用了比較分析法、歷史分析法等方法來研究中國和東盟稅收相關(guān)制度的異同以及中國-東盟自貿(mào)區(qū)稅收協(xié)調(diào)過程及取得的成效，從中國-東盟自貿(mào)區(qū)發(fā)展的狀況、稅收協(xié)調(diào)的狀況等角度對(duì)中國-東盟自由貿(mào)易區(qū)稅收協(xié)調(diào)的深化進(jìn)行了系統(tǒng)的研究并提出相關(guān)建議。
[Abstract]:The past decade has been a "golden decade" for the development of the China-ASEAN Free Trade area. The signing of the Framework Agreement, the Agreement on Trade in goods, the Agreement on Trade in Services and the Agreement on Investment have all laid the foundation for the economic development of the FTA. In the past decade, the China-ASEAN Free Trade area has been developing in a "fruitful way": by the end of 2012, the trade volume between the two sides was more than 400 billion US dollars, a sixfold increase from 10 years ago, and the cumulative investment amounted to more than 30 billion US dollars in the first half of 2013. That's three times more than ten years ago. The development of China-ASEAN Free Trade area is very good. Whether from the point of view of China or ASEAN countries, the deepening of the free trade zone economic cooperation is very necessary. In particular, as far as China is concerned, the development of China-ASEAN Free Trade area is also of strategic significance to improve the degree of opening to the outside world. As an important means of adjusting economy, tax is the symbol of a country's sovereignty. Differences in tax revenue and excessive competition in FTAA member countries will hinder the development of FTAA. Faced with the requirement of deepening cooperation, China and ASEAN countries should remove the tax barriers to cooperation as soon as possible. At present, China and ASEAN tax coordination has made some achievements, but not very perfect. Therefore, the continued study of this problem is still very necessary. This paper mainly includes six parts: introduction, the basis of deepening the tax coordination of China-ASEAN Free Trade area, the comparative analysis of tax system between China and ASEAN countries, the achievements and difficulties of the tax coordination of China-ASEAN Free Trade area. EU tax Coordination experience and Policy suggestions for promoting tax Coordination in China-ASEAN Free Trade area. In this paper, we mainly use the methods of comparative analysis and historical analysis to study the similarities and differences between China and ASEAN tax related systems, and the process of tax coordination between China and ASEAN Free Trade area and the results achieved. This paper makes a systematic study on the deepening of the tax coordination of China-ASEAN Free Trade area from the point of view of the development of China-ASEAN Free Trade area and the status of tax coordination and puts forward some relevant suggestions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F811.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李德軍;孫波;;關(guān)于CAFTA的稅收協(xié)調(diào)分析[J];商場(chǎng)現(xiàn)代化;2015年01期

相關(guān)碩士學(xué)位論文 前2條

1 黃玉潔;天津貿(mào)易便利化研究[D];天津商業(yè)大學(xué);2015年

2 張弘亮;上海自貿(mào)區(qū)稅收法律制度研究[D];重慶大學(xué);2015年

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本文編號(hào)：2122593