促进中国对东盟贸易发展的税收政策研究
发布时间：2019-03-07 21:20
【摘要】：2010年1月1日,中国—东盟自由贸易区(CAFTA)正式建成,这开启了中国对东盟贸易发展的新起点。随着自由贸易区的建成以及相关政策措施的不断推进和落实,中国与东盟的双边贸易发展迅猛。本文研究的就是促进对东盟贸易的发展的税收政策。 本文采用理论与实证相结合的分析方法。在理论分析阶段,本文在导论文献总结的基础上分析了税收政策影响国际贸易发展的一般理论。在实证分析阶段,本文通过分析中国对东盟贸易发展水平现状以及影响双边贸易发展的税收政策因素,发现中国对东盟的贸易发展水平在不断提高。而且,税收政策是影响双边贸易发展水平的重要因素之一。但是,我国的税收政策在影响对东盟贸易发展方面存在以下几个问题：针对中国东盟贸易的专项税收政策相对缺乏、仍然存在一定程度的关税壁垒、进口环节增值税和消费税政策运用尚不够充分、出口退税率低退税不够彻底、双边贸易税收政策协调步伐缓慢。 紧接着,在以上分析的基础上,本文使用面板数据的贸易引力模型对中国税收政策影响双边贸易发展进行计量实证分析。实证分析发现,不同的税收政策对贸易发展的影响性质和作用力大小不一样：取消关税会促进中国对东盟贸易的发展；进口环节增值税和消费税会阻碍双边贸易的发展但是影响并不显著；出口退税率提高会促进双边贸易发展；资本要素税税率提高会阻碍双边贸易发展；相反,劳动要素税税率提高却有利于双边贸易发展。除了最后一项,这些结果与前面的分析结论基本一致。 最后,在前面分析的基础上得出一些促进双边贸易发展的政策建议。这些改进建议主要涉及到三个方面的内容,即贸易税制和政策、贸易税收政策协调与合作以及贸易税收征管。
[Abstract]:On January 1, 2010, China-ASEAN Free Trade area (CAFTA) was officially established, which opened a new starting point for China-ASEAN trade development. With the establishment of free trade area and the continuous promotion and implementation of related policies and measures, the bilateral trade between China and ASEAN has developed rapidly. This paper studies the tax policy to promote the development of ASEAN trade. In this paper, the combination of theoretical and empirical analysis method. In the stage of theoretical analysis, this paper analyzes the general theory of tax policy affecting the development of international trade on the basis of the summary of the introduction literature. In the stage of empirical analysis, this paper analyzes the status quo of China's trade development with ASEAN and the tax policy factors that affect the development of bilateral trade, and finds that the level of China's trade development with ASEAN is constantly improving. Moreover, tax policy is one of the important factors that affect the development level of bilateral trade. However, China's tax policy has the following problems in affecting the development of ASEAN trade: there is a relative lack of special tax policies for China-ASEAN trade, and there are still some tariff barriers to China-ASEAN trade. The application of import value added tax and consumption tax policy is not enough, the low rate of export tax rebate is not thorough enough, and the pace of coordination of bilateral trade tax policy is slow. Then, on the basis of the above analysis, this paper uses the trade gravity model of panel data to analyze the impact of China's tax policy on bilateral trade development. The empirical analysis shows that different tax policies have different effects on the development of trade: abolishing tariffs will promote the development of China's trade with ASEAN; The import link value added tax and consumption tax will hinder the development of bilateral trade but the impact is not significant; the increase of export tax rebate rate will promote the development of bilateral trade; the increase of capital factor tax rate will hinder the development of bilateral trade; On the contrary, the increase of labor factor tax rate is beneficial to the development of bilateral trade. With the exception of the last item, these results are basically consistent with the previous analysis. Finally, on the basis of the previous analysis, we get some policy recommendations to promote the development of bilateral trade. These suggestions are mainly related to three aspects: trade tax system and policy, trade tax policy coordination and cooperation, and trade tax collection and management.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.7;F812.0
本文编号：2436461
[Abstract]:On January 1, 2010, China-ASEAN Free Trade area (CAFTA) was officially established, which opened a new starting point for China-ASEAN trade development. With the establishment of free trade area and the continuous promotion and implementation of related policies and measures, the bilateral trade between China and ASEAN has developed rapidly. This paper studies the tax policy to promote the development of ASEAN trade. In this paper, the combination of theoretical and empirical analysis method. In the stage of theoretical analysis, this paper analyzes the general theory of tax policy affecting the development of international trade on the basis of the summary of the introduction literature. In the stage of empirical analysis, this paper analyzes the status quo of China's trade development with ASEAN and the tax policy factors that affect the development of bilateral trade, and finds that the level of China's trade development with ASEAN is constantly improving. Moreover, tax policy is one of the important factors that affect the development level of bilateral trade. However, China's tax policy has the following problems in affecting the development of ASEAN trade: there is a relative lack of special tax policies for China-ASEAN trade, and there are still some tariff barriers to China-ASEAN trade. The application of import value added tax and consumption tax policy is not enough, the low rate of export tax rebate is not thorough enough, and the pace of coordination of bilateral trade tax policy is slow. Then, on the basis of the above analysis, this paper uses the trade gravity model of panel data to analyze the impact of China's tax policy on bilateral trade development. The empirical analysis shows that different tax policies have different effects on the development of trade: abolishing tariffs will promote the development of China's trade with ASEAN; The import link value added tax and consumption tax will hinder the development of bilateral trade but the impact is not significant; the increase of export tax rebate rate will promote the development of bilateral trade; the increase of capital factor tax rate will hinder the development of bilateral trade; On the contrary, the increase of labor factor tax rate is beneficial to the development of bilateral trade. With the exception of the last item, these results are basically consistent with the previous analysis. Finally, on the basis of the previous analysis, we get some policy recommendations to promote the development of bilateral trade. These suggestions are mainly related to three aspects: trade tax system and policy, trade tax policy coordination and cooperation, and trade tax collection and management.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.7;F812.0
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