中國和越南雙邊貿(mào)易關(guān)系中的稅收協(xié)調(diào)研究
發(fā)布時(shí)間：2019-06-15 17:17
【摘要】：中國和越南作為社會(huì)主義國家，一直備受世界其他國家的關(guān)注。在進(jìn)入21世紀(jì)后，中國和越南兩國間的雙邊貿(mào)易持續(xù)發(fā)展。2012年，中國和越南的雙邊貿(mào)易額超過了400億美元，達(dá)到410億美元，同比增長35%，，占中國與東盟貿(mào)易額的11%，中國已連續(xù)8年成為越南第一大貿(mào)易伙伴。當(dāng)前，中國已經(jīng)成為越南最大的進(jìn)口來源地和第三位的出口地。越南海關(guān)統(tǒng)計(jì)數(shù)據(jù)顯示，2012年越南從中國進(jìn)口商品達(dá)245.9億美元。但是這些相比兩國的經(jīng)濟(jì)總量來說還是顯的很微小，而且兩國貿(mào)易中還有很多問題存在，比如貿(mào)易結(jié)構(gòu)單一、越南長期以來對(duì)中國的貿(mào)易逆差、越南對(duì)中國的關(guān)稅壁壘還是廣泛存在等。這些都是阻礙中國和越南雙邊貿(mào)易進(jìn)一步發(fā)展的因素。 稅收政策作為經(jīng)濟(jì)政策中的重要部分很大程度上影響著雙邊貿(mào)易的發(fā)展。雖然中越兩國在稅收協(xié)調(diào)上有了一些協(xié)定，但是主要集中在部分關(guān)稅和避免重復(fù)征稅方面，在其他方面進(jìn)展寥寥，因此雙方的稅收協(xié)調(diào)還有很多的工作要做。中越應(yīng)該加強(qiáng)稅收政策上的協(xié)調(diào)合作，推進(jìn)兩國貿(mào)易的深入發(fā)展。 本文通過對(duì)中國和越南雙邊貿(mào)易結(jié)構(gòu)的分析，得出中越兩國貿(mào)易互補(bǔ)性大于競爭性。文章在理論、實(shí)證分析得出稅收是影響中國和越南雙邊貿(mào)易進(jìn)一步發(fā)展的重要因素后，提出兩國需要進(jìn)行稅收協(xié)調(diào)以促進(jìn)雙邊貿(mào)易更上一個(gè)臺(tái)階。在分析、借鑒歐盟自由貿(mào)易區(qū)、東盟自由貿(mào)易區(qū)等世界上其他地區(qū)稅收協(xié)調(diào)的成功經(jīng)驗(yàn)后，詳細(xì)分析了中越稅收協(xié)調(diào)的現(xiàn)狀。通過分析發(fā)現(xiàn)，中越之間現(xiàn)有的稅收協(xié)調(diào)主要集中在所得稅的避免雙重征稅和部分關(guān)稅的協(xié)調(diào)。這導(dǎo)致現(xiàn)行的稅收協(xié)調(diào)出現(xiàn)了全面反避稅合作沒有展開、互補(bǔ)性貿(mào)易沒有適當(dāng)?shù)拇龠M(jìn)等。造成這些現(xiàn)象出現(xiàn)有很多因素包括不同的經(jīng)濟(jì)發(fā)展階段、貿(mào)易結(jié)構(gòu)的不同、政治的不互信等因素。綜合以上的分析，我提出了適合中越兩國稅收協(xié)調(diào)的一些具體建議。
[Abstract]:As socialist countries, China and Vietnam have always attracted the attention of the rest of the world. After entering the 21st century, the bilateral trade between China and Vietnam has continued to develop. In 2012, the bilateral trade volume between China and Vietnam exceeded 40 billion US dollars, reaching 41 billion US dollars, an increase of 35 percent over the same period last year, accounting for 11 percent of the trade volume between China and ASEAN. China has become Vietnam's largest trading partner for eight years in a row. At present, China has become Vietnam's largest source of imports and third place of export. Vietnam imported US $24.59 billion from China in 2012, according to Vietnamese customs statistics. However, these are still very small compared with the total economy of the two countries, and there are still many problems in the trade between the two countries, such as the single trade structure, Vietnam's trade deficit with China for a long time, Vietnam's tariff barriers to China, and so on. These are obstacles to the further development of bilateral trade between China and Vietnam. As an important part of economic policy, tax policy affects the development of bilateral trade to a great extent. Although China and Vietnam have some agreements on tax coordination, they mainly focus on partial tariffs and avoid double taxation, and little progress has been made in other areas, so there is still a lot of work to be done in tax coordination between the two countries. China and Vietnam should strengthen coordination and cooperation in tax policies and promote the in-depth development of trade between the two countries. Based on the analysis of the bilateral trade structure of China and Vietnam, this paper concludes that the trade complementarity between China and Vietnam is more complementary than that of competition. Based on the theoretical and empirical analysis, this paper concludes that taxation is an important factor affecting the further development of bilateral trade between China and Vietnam, and points out that the two countries need to coordinate the tax revenue in order to promote the bilateral trade to a higher level. After analyzing and drawing lessons from the successful experience of tax coordination in other regions of the world, such as EU Free Trade area and ASEAN Free Trade area, the present situation of tax coordination between China and Vietnam is analyzed in detail. Through the analysis, it is found that the existing tax coordination between China and Vietnam mainly focuses on the avoidance of double taxation and the coordination of some tariffs. This leads to the current tax coordination of comprehensive anti-tax avoidance cooperation has not been carried out, complementary trade has not been properly promoted and so on. There are many factors that cause these phenomena, including different stages of economic development, different trade structure, political distrust and so on. Based on the above analysis, I put forward some concrete suggestions suitable for tax coordination between China and Vietnam.
【學(xué)位授予單位】：云南財(cái)經(jīng)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;F811.4
本文編號(hào)：2500381
[Abstract]:As socialist countries, China and Vietnam have always attracted the attention of the rest of the world. After entering the 21st century, the bilateral trade between China and Vietnam has continued to develop. In 2012, the bilateral trade volume between China and Vietnam exceeded 40 billion US dollars, reaching 41 billion US dollars, an increase of 35 percent over the same period last year, accounting for 11 percent of the trade volume between China and ASEAN. China has become Vietnam's largest trading partner for eight years in a row. At present, China has become Vietnam's largest source of imports and third place of export. Vietnam imported US $24.59 billion from China in 2012, according to Vietnamese customs statistics. However, these are still very small compared with the total economy of the two countries, and there are still many problems in the trade between the two countries, such as the single trade structure, Vietnam's trade deficit with China for a long time, Vietnam's tariff barriers to China, and so on. These are obstacles to the further development of bilateral trade between China and Vietnam. As an important part of economic policy, tax policy affects the development of bilateral trade to a great extent. Although China and Vietnam have some agreements on tax coordination, they mainly focus on partial tariffs and avoid double taxation, and little progress has been made in other areas, so there is still a lot of work to be done in tax coordination between the two countries. China and Vietnam should strengthen coordination and cooperation in tax policies and promote the in-depth development of trade between the two countries. Based on the analysis of the bilateral trade structure of China and Vietnam, this paper concludes that the trade complementarity between China and Vietnam is more complementary than that of competition. Based on the theoretical and empirical analysis, this paper concludes that taxation is an important factor affecting the further development of bilateral trade between China and Vietnam, and points out that the two countries need to coordinate the tax revenue in order to promote the bilateral trade to a higher level. After analyzing and drawing lessons from the successful experience of tax coordination in other regions of the world, such as EU Free Trade area and ASEAN Free Trade area, the present situation of tax coordination between China and Vietnam is analyzed in detail. Through the analysis, it is found that the existing tax coordination between China and Vietnam mainly focuses on the avoidance of double taxation and the coordination of some tariffs. This leads to the current tax coordination of comprehensive anti-tax avoidance cooperation has not been carried out, complementary trade has not been properly promoted and so on. There are many factors that cause these phenomena, including different stages of economic development, different trade structure, political distrust and so on. Based on the above analysis, I put forward some concrete suggestions suitable for tax coordination between China and Vietnam.
【學(xué)位授予單位】：云南財(cái)經(jīng)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;F811.4
本文編號(hào)：2500381
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