China And ASEAN Competition Of International Taxation

Since the1990s, the accelerated development of economic globalization had ahuge impact on the world economy and international economic environment hasundergone profound changes. Economic globalization marking of goods, capital,labor and other factors of production can be cross-border free flow, which is bound toaffect the relationship between the tax environment and sovereign state tax. Thisarticle is based on tax competition relationship between China and ASEAN countriesto become more significant in the background down writing, comparative analysis ofthe competitive state of China and the ASEAN proper control, rational use of thefavorable side of competition, and the ASEAN countries in the competition seekingcommon ground while reserving differences, to achieve the goal in the competitionand development, and ultimately to achieve mutual benefit and win-win situation.Strategy origins in the military field, guiding the war strategy and plans, Europeand the United States until the mid-20th century introduced it into enterprisemanagement. Today, the strategic of analysis has not only used in the management ofthe enterprise, more importantly, its use has risen to the level of the government andstate-managed. Strategic analysis is the most important part of the strategicmanagement process (strategy development implementation of the strategystrategic evaluation), his purpose is to determine its environmental analysis of thecompetitive relationship between enterprises or national task, Ming analysis ofexternal opportunities and threats, internal strengths and weaknesses and otherstrategic analysis is a great way to competitive environment analysis. This study is taxcompetition between China and the ASEAN countries, the analysis of internal andexternal environmental conditions of competition between China and ASEANcountries is the main task of this paper.In summary, this paper put the international tax competition and strategicmanagement analysis methods combined, to look at from the perspective of strategic analysis of the competitive environment of China and ASEAN countries. Externalenvironment PEST, the internal environment of the value chain and comprehensiveanalysis of the SWOT strategic analysis tools, China and ASEAN countries inpolitical, legal, economic, cultural and technological comparative analysis makes usaware of the opportunities and threats faced by the competition. Data envelopmentDEA analysis of econometric models of China and ASEAN countries tax competitionin the internal environment analysis section, an empirical study, in order to clearly seethe strengths and weaknesses of our competition. Followed by analysis of the internaland external environment of opportunities and threats, strengths and weaknesses, heuse of internal and external environment evaluation matrix and SWOT analysis theymatch research to arrive at the optimization of international tax competition measuresbetween China and ASEAN countries, The final policy proposal.