【摘要】：2010年1月1日,中國(guó)—東盟自由貿(mào)易區(qū)(CAFTA)正式建成,這開啟了中國(guó)對(duì)東盟貿(mào)易發(fā)展的新起點(diǎn)。隨著自由貿(mào)易區(qū)的建成以及相關(guān)政策措施的不斷推進(jìn)和落實(shí),中國(guó)與東盟的雙邊貿(mào)易發(fā)展迅猛。本文研究的就是促進(jìn)對(duì)東盟貿(mào)易的發(fā)展的稅收政策。 本文采用理論與實(shí)證相結(jié)合的分析方法。在理論分析階段,本文在導(dǎo)論文獻(xiàn)總結(jié)的基礎(chǔ)上分析了稅收政策影響國(guó)際貿(mào)易發(fā)展的一般理論。在實(shí)證分析階段,本文通過分析中國(guó)對(duì)東盟貿(mào)易發(fā)展水平現(xiàn)狀以及影響雙邊貿(mào)易發(fā)展的稅收政策因素,發(fā)現(xiàn)中國(guó)對(duì)東盟的貿(mào)易發(fā)展水平在不斷提高。而且,稅收政策是影響雙邊貿(mào)易發(fā)展水平的重要因素之一。但是,我國(guó)的稅收政策在影響對(duì)東盟貿(mào)易發(fā)展方面存在以下幾個(gè)問題：針對(duì)中國(guó)東盟貿(mào)易的專項(xiàng)稅收政策相對(duì)缺乏、仍然存在一定程度的關(guān)稅壁壘、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅政策運(yùn)用尚不夠充分、出口退稅率低退稅不夠徹底、雙邊貿(mào)易稅收政策協(xié)調(diào)步伐緩慢。 緊接著,在以上分析的基礎(chǔ)上,本文使用面板數(shù)據(jù)的貿(mào)易引力模型對(duì)中國(guó)稅收政策影響雙邊貿(mào)易發(fā)展進(jìn)行計(jì)量實(shí)證分析。實(shí)證分析發(fā)現(xiàn),不同的稅收政策對(duì)貿(mào)易發(fā)展的影響性質(zhì)和作用力大小不一樣：取消關(guān)稅會(huì)促進(jìn)中國(guó)對(duì)東盟貿(mào)易的發(fā)展；進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅會(huì)阻礙雙邊貿(mào)易的發(fā)展但是影響并不顯著；出口退稅率提高會(huì)促進(jìn)雙邊貿(mào)易發(fā)展；資本要素稅稅率提高會(huì)阻礙雙邊貿(mào)易發(fā)展；相反,勞動(dòng)要素稅稅率提高卻有利于雙邊貿(mào)易發(fā)展。除了最后一項(xiàng),這些結(jié)果與前面的分析結(jié)論基本一致。 最后,在前面分析的基礎(chǔ)上得出一些促進(jìn)雙邊貿(mào)易發(fā)展的政策建議。這些改進(jìn)建議主要涉及到三個(gè)方面的內(nèi)容,即貿(mào)易稅制和政策、貿(mào)易稅收政策協(xié)調(diào)與合作以及貿(mào)易稅收征管。
[Abstract]:On January 1, 2010, China-ASEAN Free Trade area (CAFTA) was officially established, which opened a new starting point for China-ASEAN trade development. With the establishment of free trade area and the continuous promotion and implementation of related policies and measures, the bilateral trade between China and ASEAN has developed rapidly. This paper studies the tax policy to promote the development of ASEAN trade. In this paper, the combination of theoretical and empirical analysis method. In the stage of theoretical analysis, this paper analyzes the general theory of tax policy affecting the development of international trade on the basis of the summary of the introduction literature. In the stage of empirical analysis, this paper analyzes the status quo of China's trade development with ASEAN and the tax policy factors that affect the development of bilateral trade, and finds that the level of China's trade development with ASEAN is constantly improving. Moreover, tax policy is one of the important factors that affect the development level of bilateral trade. However, China's tax policy has the following problems in affecting the development of ASEAN trade: there is a relative lack of special tax policies for China-ASEAN trade, and there are still some tariff barriers to China-ASEAN trade. The application of import value added tax and consumption tax policy is not enough, the low rate of export tax rebate is not thorough enough, and the pace of coordination of bilateral trade tax policy is slow. Then, on the basis of the above analysis, this paper uses the trade gravity model of panel data to analyze the impact of China's tax policy on bilateral trade development. The empirical analysis shows that different tax policies have different effects on the development of trade: abolishing tariffs will promote the development of China's trade with ASEAN; The import link value added tax and consumption tax will hinder the development of bilateral trade but the impact is not significant; the increase of export tax rebate rate will promote the development of bilateral trade; the increase of capital factor tax rate will hinder the development of bilateral trade; On the contrary, the increase of labor factor tax rate is beneficial to the development of bilateral trade. With the exception of the last item, these results are basically consistent with the previous analysis. Finally, on the basis of the previous analysis, we get some policy recommendations to promote the development of bilateral trade. These suggestions are mainly related to three aspects: trade tax system and policy, trade tax policy coordination and cooperation, and trade tax collection and management.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F752.7;F812.0

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