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中日韩与东盟经济合作的现状决定了(10+3)国家间区域性税收协调的深度和广度。本文通过分析中日韩与东盟(10+3)区域税收国际协调现状、困难,提出了(10+3)税收国际协调应该遵循的原则,建议应建立中日韩与东盟(10+3)区域税收协调机制,以及消除货物、服务贸易中阻碍商品、人员自由流动、涉及投资所得等税收因素,以促进(10+3)国家间商品、资本、劳务、知识产权等的自由流动。
The current situation of economic cooperation between China, Japan and South Korea and ASEAN determines the depth and breadth of (10 + 3) regional tax coordination among countries. This paper proposes the principle of (10 + 3) international coordination of taxation by analyzing the status quo and difficulties of international coordination of taxation in the regions of China, Japan, Korea and ASEAN (10 + 3). It is suggested that a region of China, Japan, Korea and ASEAN (10 + 3) Tax coordination mechanisms and the elimination of taxes on goods and services that impede the free flow of goods, capital, labor and intellectual property in countries that impede the free flow of goods, free flow of personnel and investment income.