中国—东盟自贸区所得税协调法律机制研究

发布时间：2018-05-18 02:03

本文选题：中国-东盟自由贸易区 + 所得税协调　；参考：《西南政法大学》2012年硕士论文

【摘要】：随着经济全球化和区域经济一体化的兴起和发展，世界范围内各个国家和地区都开始参与其中，中国-东盟自由贸易区就是在这种背景下诞生的。2002年，中国与东盟各成员国正式签订了《中华人民共和国与东盟全面经济合作框架协议》，自由贸易区也于2010年正式建立。随着自贸区的建立和进一步发展，如何解决由所得税税收差异所造成的阻碍资本、人力等资源在自贸区内自由流动和优化配置问题，如何对中国-东盟自由贸易区各国的所得税进行协调，便成为自贸区下一步发展所迫切需要解决的问题。本文通过分析中国-东盟自贸区的所得税协调的理论问题，现状以及欧盟相关经验，以便为中国和东盟的所得税协调法律机制的建立提出解决建议。文章综合采用了比较研究、历史主义等多种研究方法，为促进中国-东盟自由贸易区所得税协调，通过比较各国的所得税方面的差异，以便提出切实可行的建议。除了前言和结束语，本文基本上分为四个部分：文章的第一部分介绍了所得税协调的一般问题。通过对所得税协调内涵和背景的介绍，引出所得税协调所关系的税负公平问题，其中包括国际重复征税、恶性税收竞争和税收歧视问题，，最后分析所得税协调上选择法律机制的原因以及需要构建和注意如模式选择、组织机构和税收管辖权协调等内容。文章的第二部分分析了中国-东盟自贸区所得税协调的现状与问题。通过概括介绍中国-东盟自贸区所得税协调的现状，同时从公司所得税以及个人所得税的现状出发，对中国-东盟自贸区各国的所得税的现状进行比较和分析，最后分析中国-东盟自贸区建立所得税协调法律机制的问题，既有宏观上国家主权、经济和社会发展水平差异造成的苦难，也有具体的缺乏组织、法律渊源等保障的困难。文章的第三部分着重阐述了欧盟所得税协调法律机制方面的经验和启示。在对欧盟所得税协调的发展历程的阐述基础上，从相关指令和欧洲法院的判例来分析欧盟在所得税协调中所采取的法律手段和已取得的成果重点介绍欧盟现有的所得税协调机制，并提出了欧盟所得税协调的所存在的问题与启示。文章的第四部分主要是中国-东盟自贸区所得税协调法律机制的构建。在分析中国-东盟自贸区构建所得税协调法律机制的必要性和可能性后，在宏观层面和微观层面对中国-东盟自贸区所得税协调法律机制的构建提出建议，宏观层面包括了模式选择、基本原则、法律渊源、组织层面的建议，通过制定法律和建立组织机构等为自贸区的所得税协调提供良好保障，而微观层面则是对中国-东盟自贸区所得税协调法律机制的构建在税收管辖权、公司所得税和个人所得税方面的具体协调提出建议
[Abstract]:With the rise and development of economic globalization and regional economic integration, all countries and regions in the world are beginning to participate in it. The China-ASEAN Free Trade area was born in this context. In 2002, China and ASEAN members formally signed the Framework Agreement on Comprehensive Economic Cooperation between the people's Republic of China and ASEAN, and the Free Trade area was formally established in 2010. With the establishment and further development of the Free Trade Zone, how to solve the problem of free flow and optimal allocation of capital, human resources and other resources caused by differences in income tax and taxation, How to coordinate the income tax of China-ASEAN Free Trade area countries becomes an urgent problem to be solved for the next development of the Free Trade area. This paper analyzes the theoretical problems, the present situation and the relevant experiences of the European Union on the income tax coordination of the China-ASEAN Free Trade area, in order to put forward some suggestions for the establishment of the legal mechanism of the income tax coordination between China and the Association of Southeast Asian Nations (ASEAN). In order to promote the coordination of income tax in China-ASEAN Free Trade area, the author makes a comparison of the differences in income tax between different countries, and puts forward some practical suggestions in order to promote the coordination of income tax in China-ASEAN Free Trade area by means of comparative study, historicism and other research methods. In addition to the preface and the conclusion, this paper is divided into four parts: The first part of the article introduces the general problems of income tax coordination. Through the introduction of the connotation and background of income tax coordination, this paper introduces the issues of tax burden equity related to income tax coordination, including international double taxation, vicious tax competition and tax discrimination. Finally, it analyzes the reasons for choosing the legal mechanism in income tax coordination and the need to construct and pay attention to such contents as mode selection, organization and tax jurisdiction coordination. The second part analyzes the current situation and problems of income tax coordination in China-ASEAN Free Trade area. By introducing the current situation of income tax coordination in China-ASEAN Free Trade area, and starting from the current situation of corporate income tax and personal income tax, this paper makes a comparison and analysis of the income tax status of countries in China-ASEAN Free Trade area. Finally, this paper analyzes the problems of establishing the coordinated legal mechanism of income tax in the China-ASEAN Free Trade area, which is not only the suffering caused by the difference of national sovereignty, economic and social development level, but also the difficulties of concrete lack of organization, legal origin and so on. The third part of the article focuses on the EU income tax coordination legal mechanism experience and inspiration. On the basis of expounding the development course of EU income tax coordination, Based on the relevant directives and the jurisprudence of the European Court of Justice, this paper analyzes the legal means adopted by the European Union in the harmonization of income tax and the results achieved, focusing on the existing income tax coordination mechanism of the European Union. At the same time, the problems and enlightenment of EU income tax coordination are put forward. The fourth part of the article is mainly about the construction of China-ASEAN Free Trade area income tax coordination legal mechanism. After analyzing the necessity and possibility of constructing the legal mechanism of income tax coordination in the China-ASEAN Free Trade area, this paper puts forward some suggestions on the construction of the legal mechanism of income tax coordination in the China-ASEAN Free Trade area at the macro and micro levels. The macro level includes model selection, basic principles, sources of law, suggestions at the organizational level, providing a good guarantee for income tax coordination in the free trade zone through the formulation of laws and the establishment of organizations. At the micro level, some suggestions are put forward on the construction of the legal mechanism for the coordination of income tax in the China-ASEAN Free Trade area in the aspects of tax jurisdiction, corporate income tax and personal income tax.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.1

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