Research On Legal Issues Of Bilateral Tax Treaties Between China And ASEAN Countries

Due to the differences between the tax systems of various countries,transnational investment activities in foreign countries often directly bring about structural changes in the relevant tax revenue and enterprise interests of ASEAN countries.With the rapid development of regional political and economic integration of ASEAN countries,China's economic and trade exchanges with other ASEAN countries are increasingly frequent.There are more and more transnational investment enterprises that "bring in" and "go out".The structural coordination of the interests of tax enterprises among countries is particularly important for the further improvement and development of economic and trade relations between China and other ASEAN countries.As an important policy and legal basis for tax coordination of overseas investment among ASEAN countries,ASEAN bilateral tax relations and agreements on overseas investment also play an important role in safeguarding and safeguarding the legitimate rights and interests and safety of transnational investment business entities and enterprises.This article focuses on the bilateral tax agreements signed between China and ASEAN and other countries,and the provisions to encourage new resident taxpayers to invest overseas in other ASEAN countries,while at the same time,it is necessary to effectively protect the interests of new foreign investment tax enterprises,And indirectly,it is necessary to improve the international competitiveness and the certainty of tax revenue of the enterprises that the new resident taxpayers invest in.This paper mainly introduces the basic structure theory of international regional multilateral tax treaties,and discusses the advantages of signing international tax treaties to a certain extent,such as reasonable distribution of the benefits of international tax treaties,avoidance of double taxation,settlement of tax investment disputes in the free trade zone,reduction of tax costs and burdens of cross-border commodity export enterprises in the free trade zone,Then it emphasizes the necessity and significance of tax coordination between China and other ASEAN countries.Based on the specific structure and terms of nine bilateral tax treaties that have been signed between China and other ASEAN countries,this paper compares and analyzes the basic structure and main terms of the nine bilateral tax treaties that have been formally signed.Then through the introduction and analysis of the existing problems in the signing of bilateral tax agreements between China and other ASEAN countries in recent years,It is pointed out that there are some limitations in the tax credit law system of the existing tax treaty system,the procedures of mutual consultation can not effectively solve the tax investment disputes,the backward information exchange management system of tax treaties and the old relevant provisions of tax treaties.Finally,from the aspects of the domestic regional bilateral tax system,the bilateral tax treaty system and the construction of the international regional multilateral tax treaty system in the free trade zone,we put forward more perfect opinions and suggestions for the tax treaty system between China and other ASEAN countries.