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近年来,各国都在通过降低公司税的税率促进本国企业与外国企业的竞争力,吸引外国企业投资。在区域经济一体化过程中,这种竞争产生的不合理的税收结构使关税同盟理论中所论述的贸易创造效应受到限制。因此,税收协调问题提出的背景是区域经济一体化过程中日益严重的税收竞争。按照区域经济与国际经济合作相关理论,区域经济一体化的发展与区域内国家间的宏观经济政策协调与合作息息相关,本文从策略层面就中国——东盟自由贸易区(CAFTA)进程中的税收政策协调机制建立的必要性及其框架进行了探讨。
In recent years, all countries are promoting the competitiveness of domestic and foreign enterprises by attracting foreign investment by reducing the corporate tax rate. In the process of regional economic integration, the unreasonable tax structure resulting from such competition limits the trade creation effect discussed in the theory of customs union. Therefore, the background of tax coordination proposed is the increasingly serious tax competition in the process of regional economic integration. In accordance with the theory of regional economy and international economic cooperation, the development of regional economic integration is closely related to the coordination and cooperation of macroeconomic policies among the countries in the region. This paper studies the tax policy in the process of CAFTA from a strategic perspective The necessity of establishing a coordination mechanism and its framework are discussed.