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dc.contributor.author邓力平
dc.date.accessioned2017-11-14T01:06:00Z
dc.date.available2017-11-14T01:06:00Z
dc.date.issued2007-02-28
dc.identifier.citation涉外税务,2007,(02):7-11
dc.identifier.issn1006-3056
dc.identifier.otherSWSW200702002
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138454
dc.description.abstract中国和东盟国家同是发展中国家,为吸引外资发展本国经济,长期以来都采取了税收优惠等税收竞争手段。目前,中国——东盟自由贸易区正在构建,并已进入了“早期收获”阶段。本文主要围绕中国——东盟贸易自由化进程中各方利益的博弈和国际税收竞争与协调这两大因素,就自由贸易区建成前后的两个阶段,分析中国和东盟国家在吸引外资方面的税收竞争的影响,并认为在贸易自由化启动后,中国和东盟国家应走竞争与协调相结合之路。
dc.description.abstractThe policy of tax competition has been effectively used by both China and the ASEAN countries for some time.Currently.there has been a fast process of trade liberalization in the form of CAFTA.This paper deals with the current impacts and potential tendency of tax competition policies for both China and the ASEAN countries within the framework of CAFTA.It is argued that a combination of tax competition and coordination should be a wise policy choice for all the countries concerned.
dc.language.isozh_CN
dc.subject中国——东盟贸易自由区
dc.subject税收竞争与协调
dc.subject国家利益
dc.subject世界潮流
dc.subjectTrade liberalization in CAFTA Tax competition and coordination National interest Tan- dency of globalization
dc.title中国——东盟贸易自由化中的税收竞争与协调
dc.title.alternativeTax Competition and Coordination during the Process of CAFTA
dc.typeArticle


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