论文部分内容阅读
中国一东盟自由贸易区的现行安排并不能彻底消除自由贸易区成员借助所得税措施实施贸易保护的可能性。双重征税、税收歧视、避税和税收竞争也对服务和资本在自由贸易区内的跨境流动具有壁垒效应和扭曲影响,中国—东盟自由贸易区相关协议以及成员间的双边税收协定不能有效解决上述问题。我国和东盟成员国需要进一步完善相关贸易协议和税收协定,并尝试新的合作机制,我国的法律和政策也应作出相应调整。
The current arrangement of China-ASEAN Free Trade Area (NAFTA) does not completely eliminate the possibility of trade protection by free-trade area members using income tax measures. Double taxation, tax discrimination, tax avoidance and tax competition also have barriers and distortions on the cross-border flow of services and capital in the free trade zone. The relevant agreements of the China-ASEAN Free Trade Area and the bilateral tax treaties among the members can not be effectively resolved The above problem. China and ASEAN member countries need to further improve relevant trade agreements and tax treaties and try new cooperation mechanisms. Our laws and policies should also be adjusted accordingly.