China - Asean Free Trade Area Tax Coordination In Research

Tax International Coordination is in order to achieve the common goal of the political and economic,the countries through the enactment of a common command, the signing of Taxation Revenue, as well as the management of Co-operation Agreement which will help countries address the restructuring and taxes levied by the conflict and contradiction to the rationale Shun-state economic relations and the distribution of tax revenue.Regional Tax Co-ordination is a form of the Tax International Coordination.The EU is a model for regional coordination of tax revenue, and establishes of a good ideological and organizational basis. In its establishment and development of the process, the Tariff on goods such as the coordination removes obstacles to the circulation of commodities, Capital Income Tax coordination, and other elements in the region borders flows. In the NAFTA of the coordination of tariffs has accumulated a wealth of experience.China and ASEAN countries decided to differences in the tax system to coordinate the complexity and long-term. At present, CAFTA of tax coordination is still in the initial stage, although some has been made in the development, but mainly in the tariff level of coordination; the coordination of domestic tax system, in addition to the signing of a bilateral tax agreement, did not address the basic, regional tax Coordination and cooperation not to form an effective mechanism. In the lower level of clearance, how to further free trade area of tax coordination, is to speed up the CAFTA of the key. CAFTA should coordinate tax option "Tariffs - Commodity Tax -Income Tax," the path of development. To the efficiency of international and national based on the principle of fairness, balance between efficiency of the national and international fair of the general principles to guide CAFTA of to coordinate the development of tax revenue.In the structure of the paper is divided into six chapters. The first chapter outlines the background and research topics of significance, and organize the relevant literature review, the paper put forward the theory of innovation and inadequate. The second chapter analyzes the regional tax co-ordination on the basis of the theory. The third chapter outlines the European Union and NAFTA enlightenment and experience. ChapterⅣanalyzes the similarities and differences between the tax system to promote the coordination of tax-based system. ChapterⅤanalyzes the revenue to promote the coordination of the constraints. ChapterⅥsupplies promoting the coordinate tax policy of CAFTA,based on the analysis.