Tax Coordination Research On Promoting China And French Trade Cooperation Under The Background Of The Belt And Road

China and France have been maintaining friendly relations for a long time,no matter in politics or economy.However,under the condition that the two countries' economy ranks the top in the world for a long time,the trade volume of the two countries has no significant growth trend.In 2018,the trade volume between China and Germany was US $221.9 billion,while the trade volume between China and France was only US $62.9 billion at the same time.How to release the trade potential between China and France needs our consideration.This paper studies the tax coordination between China and France,and proposes new ideas for the trade cooperation between China and France through tax policy means.The international research on international coordination of Taxation has a long history.After the test of time and practice,many theories have become the strong support of this paper,such as comparative advantage theory,trade game theory,Hamada model and the recognition of economic globalization by all countries.On this basis,this paper combines the tax system and trade-related data of China and France to stop the trade between the two countries The former causes are analyzed and discussed in depth to explore the trade complementarity between China and France,and to compare the tax rates and system differences of tariff,income tax and value-added tax between the two countries,as well as the resistance of non-tariff barriers between the two countries.Through theoretical and data analysis,it can be seen that there are great differences in corporate income tax,value-added tax and tariff rate between China and France,and there are many non-tariff barriers policies between the two countries,which seriously hinder the exchange of technology and agricultural products between the two countries,and seriously hinder the trade between the two countries.At the same time,according to the empirical analysis of the influencing factors of trade based on the gravity model,it is found that the changes of the value-added tax rate and non-tariff barrier policy between China and France have a greater impact on the trade volume of both sides.T In this paper,from the perspective of China and French trade cooperation,from the tax rate,system and collection and management three levels of tax coordination for reference and suggestions.By referring to the international tax coordination mode,and aiming at the specific situation of China and France,it is suggested that China and France should strengthen the coordination of tariff rates,gradually realize zero tariff between China and France,pay attention to the coordination of VAT rates,especially the applicable tariff rates of VAT entering the customs,coordinate the enterprise income tax rates,and reduce the income tax rate gap.In the aspect of system coordination: it is suggested that China and France should consult on the issue of non-tariff barriers to reduce non-tariff barriers;adjust the "height" of the "threshold" of entry according to the specific situation of both sides;further coordinate tax jurisdiction,from income tax to VAT extension.In the aspect of procedure coordination,we should promote the cooperation between China and France in tax collection and management,build a platform for cooperation between China and France in tax collection and management,build an integrated customs information application platform as a whole,and deepen the cooperation between the two sides in customs clearance business.