| "B&R" strategy as a major step in a new age, it’s a way to change the pattern of the economic development, it plays an important role in the adjustment of economic structure and the adaption to outside world. "Economy determines tax, which reacts on economy". As it goes. It’s urgent to study the "B&R" strategy’s requirements on the tax coordination policy, as well as the tax policy’s impact of the regional economic relations. In order to assure the tax policy system to better serve the national economic development strategy in the new period of time. So what are the factors and effects of tax coordination? What can be used for reference? How is the present situation of tax coordination of the core area of the B&R Zone, what are the problems, how to improve the present situation?The framework of the thesis is based on the above problems. Firstly, the theoretical analysis is carried out, and the influence factors of the regional tax policy and the economic effect of regional tax coordination policy are discussed. Secondly, Comparing the core countries’ s tax system. Discussing the current coordination situation of those countries. Thirdly, learning from the existing experience from them. Finally, the thesis puts forward the basic principles of improving China’s tax coordination policies, and some other important suggestions.Following this, The thesis is divided into five chapters. The first chapter is the introduction. Introducing some basic information about B&R strategic. Describing the president investment and trade situation of the involved countries. Describing the transition from the international economic relations to international tax relations. At the same time, summing up the research of tax coordination domestic and abroad. Finally introducing the theoretical and practical meaning of the research. The second chapter is the theoretical analysis, discussing the driver of regional tax coordination, including the level of economic development and tax differences and the degree of economic integration and the economic dependence. Based on the international economics and international tax theories, the thesis using the game theory, marginal analysis method to analysis the social welfare effect and income distribution effect.The third, fourth and fifth chapter is the core part of the thesis. The third chapter discuss the core area(Central Asia) of the tax burden, tax structure and certain tax categories. Then discuss the present situation of tax coordination in the core region. The fourth chapter describes the international experience of tax coordination from two angles. Above all The fifth chapter discussing how to perfecting our ountry’s coordination of tax policy system by consideration of all the existing problems. First of all, this part puts forward the basic principles for the coordination of tax policy in China, including the expansion of the traditional principles of fairness and efficiency. Considering of the "absolute" and "relative balance" tax sovereignty and the short-term’s and long-term’s tax system cohesion. Secondly, put forward the existing problems and the measure of perfecting present tax system. The recommendations divided into perfecting the "Introduction" and "going out" tax system and improving the anti tax avoidance system. Last but not least, the thesis puts forward the existing problems and the perfection of tax management in respect of tax coordination.The thesis focus on hot issues in the field of international tax, comprehensive using the methods of historical analysis, comparative analysis, economic analysis and empirical research to explore perfecting of coordination tax policy system in the perspective of "B&R" strategy. For the purpose of providing some theoretical and practical reference for our country to improve our tax policy system. |
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