中国和越南双边贸易关系中的税收协调研究
发布时间：2019-06-15 17:17
【摘要】：中国和越南作为社会主义国家，一直备受世界其他国家的关注。在进入21世纪后，中国和越南两国间的双边贸易持续发展。2012年，中国和越南的双边贸易额超过了400亿美元，达到410亿美元，同比增长35%，，占中国与东盟贸易额的11%，中国已连续8年成为越南第一大贸易伙伴。当前，中国已经成为越南最大的进口来源地和第三位的出口地。越南海关统计数据显示，2012年越南从中国进口商品达245.9亿美元。但是这些相比两国的经济总量来说还是显的很微小，而且两国贸易中还有很多问题存在，比如贸易结构单一、越南长期以来对中国的贸易逆差、越南对中国的关税壁垒还是广泛存在等。这些都是阻碍中国和越南双边贸易进一步发展的因素。 税收政策作为经济政策中的重要部分很大程度上影响着双边贸易的发展。虽然中越两国在税收协调上有了一些协定，但是主要集中在部分关税和避免重复征税方面，在其他方面进展寥寥，因此双方的税收协调还有很多的工作要做。中越应该加强税收政策上的协调合作，推进两国贸易的深入发展。 本文通过对中国和越南双边贸易结构的分析，得出中越两国贸易互补性大于竞争性。文章在理论、实证分析得出税收是影响中国和越南双边贸易进一步发展的重要因素后，提出两国需要进行税收协调以促进双边贸易更上一个台阶。在分析、借鉴欧盟自由贸易区、东盟自由贸易区等世界上其他地区税收协调的成功经验后，详细分析了中越税收协调的现状。通过分析发现，中越之间现有的税收协调主要集中在所得税的避免双重征税和部分关税的协调。这导致现行的税收协调出现了全面反避税合作没有展开、互补性贸易没有适当的促进等。造成这些现象出现有很多因素包括不同的经济发展阶段、贸易结构的不同、政治的不互信等因素。综合以上的分析，我提出了适合中越两国税收协调的一些具体建议。
[Abstract]:As socialist countries, China and Vietnam have always attracted the attention of the rest of the world. After entering the 21st century, the bilateral trade between China and Vietnam has continued to develop. In 2012, the bilateral trade volume between China and Vietnam exceeded 40 billion US dollars, reaching 41 billion US dollars, an increase of 35 percent over the same period last year, accounting for 11 percent of the trade volume between China and ASEAN. China has become Vietnam's largest trading partner for eight years in a row. At present, China has become Vietnam's largest source of imports and third place of export. Vietnam imported US $24.59 billion from China in 2012, according to Vietnamese customs statistics. However, these are still very small compared with the total economy of the two countries, and there are still many problems in the trade between the two countries, such as the single trade structure, Vietnam's trade deficit with China for a long time, Vietnam's tariff barriers to China, and so on. These are obstacles to the further development of bilateral trade between China and Vietnam. As an important part of economic policy, tax policy affects the development of bilateral trade to a great extent. Although China and Vietnam have some agreements on tax coordination, they mainly focus on partial tariffs and avoid double taxation, and little progress has been made in other areas, so there is still a lot of work to be done in tax coordination between the two countries. China and Vietnam should strengthen coordination and cooperation in tax policies and promote the in-depth development of trade between the two countries. Based on the analysis of the bilateral trade structure of China and Vietnam, this paper concludes that the trade complementarity between China and Vietnam is more complementary than that of competition. Based on the theoretical and empirical analysis, this paper concludes that taxation is an important factor affecting the further development of bilateral trade between China and Vietnam, and points out that the two countries need to coordinate the tax revenue in order to promote the bilateral trade to a higher level. After analyzing and drawing lessons from the successful experience of tax coordination in other regions of the world, such as EU Free Trade area and ASEAN Free Trade area, the present situation of tax coordination between China and Vietnam is analyzed in detail. Through the analysis, it is found that the existing tax coordination between China and Vietnam mainly focuses on the avoidance of double taxation and the coordination of some tariffs. This leads to the current tax coordination of comprehensive anti-tax avoidance cooperation has not been carried out, complementary trade has not been properly promoted and so on. There are many factors that cause these phenomena, including different stages of economic development, different trade structure, political distrust and so on. Based on the above analysis, I put forward some concrete suggestions suitable for tax coordination between China and Vietnam.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.7;F811.4
本文编号：2500381
[Abstract]:As socialist countries, China and Vietnam have always attracted the attention of the rest of the world. After entering the 21st century, the bilateral trade between China and Vietnam has continued to develop. In 2012, the bilateral trade volume between China and Vietnam exceeded 40 billion US dollars, reaching 41 billion US dollars, an increase of 35 percent over the same period last year, accounting for 11 percent of the trade volume between China and ASEAN. China has become Vietnam's largest trading partner for eight years in a row. At present, China has become Vietnam's largest source of imports and third place of export. Vietnam imported US $24.59 billion from China in 2012, according to Vietnamese customs statistics. However, these are still very small compared with the total economy of the two countries, and there are still many problems in the trade between the two countries, such as the single trade structure, Vietnam's trade deficit with China for a long time, Vietnam's tariff barriers to China, and so on. These are obstacles to the further development of bilateral trade between China and Vietnam. As an important part of economic policy, tax policy affects the development of bilateral trade to a great extent. Although China and Vietnam have some agreements on tax coordination, they mainly focus on partial tariffs and avoid double taxation, and little progress has been made in other areas, so there is still a lot of work to be done in tax coordination between the two countries. China and Vietnam should strengthen coordination and cooperation in tax policies and promote the in-depth development of trade between the two countries. Based on the analysis of the bilateral trade structure of China and Vietnam, this paper concludes that the trade complementarity between China and Vietnam is more complementary than that of competition. Based on the theoretical and empirical analysis, this paper concludes that taxation is an important factor affecting the further development of bilateral trade between China and Vietnam, and points out that the two countries need to coordinate the tax revenue in order to promote the bilateral trade to a higher level. After analyzing and drawing lessons from the successful experience of tax coordination in other regions of the world, such as EU Free Trade area and ASEAN Free Trade area, the present situation of tax coordination between China and Vietnam is analyzed in detail. Through the analysis, it is found that the existing tax coordination between China and Vietnam mainly focuses on the avoidance of double taxation and the coordination of some tariffs. This leads to the current tax coordination of comprehensive anti-tax avoidance cooperation has not been carried out, complementary trade has not been properly promoted and so on. There are many factors that cause these phenomena, including different stages of economic development, different trade structure, political distrust and so on. Based on the above analysis, I put forward some concrete suggestions suitable for tax coordination between China and Vietnam.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.7;F811.4
本文编号：2500381
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