Study On The Legal System Of Tax Revenue Cooperation Between China And Kazkhstan

Tax revenue cooperation is an important component of economy and trading cooperation in the world, it has a vital position to the promotion of economy and trading exchanges between countries. To China and Kazakhstan, advancing with the tax revenue cooperation between both countries will achieve a win-win situation. It has very important significance to both countries to promote economic development.At present, the situation of the economy and trading between China and Kazakhstan is rather positive, on September 12th, 2001, the two countries signed"The Pact of the People's Republic of China government and the republic government of Kazakhstan concerning avoiding the dual taxation and evasion and dodging of tax on the income"in Astana which has become an important legal guarantee for the economy and trading investment in the two countries.Soon after the signature of that bilateral pact, China entered WTO that year, and Kazakhstan also seeked for the entry of WTO. With the environmental change of the revenue pact, a series of new problems appeared in the international revenue relationship, which put forward various challenges and produced various impact to the revenue pact between China and Kazakhstan.With the revenue of tax pact signed by China and Kazakhstan as the threshold, this paper analyses the foreground of the cooperation on the tax system between China and Kazakhstan. Based on the expatiation of the traditional international revenue pact theory, and compared with the present cooperation between China and Kazakhstan, this paper also puts forward reference for the improvement of the agreement and the tax revenue cooperation between China and Kazakhstan.