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The rapid development of the global electronic commerce has caused new troubles to the tax imposition and management in all the countries.The troubles mainly are:tax drains;it is difficult to determine the limit of authority,it is difficult to maintain the fair tax;it makes traditional tax imposition and management system fall benind;it is difficult to make the international tax coordination.There are two ways to deal with the electronic commerce.They are to exemt tax and to impose tax.So far as the situation...

The rapid development of the global electronic commerce has caused new troubles to the tax imposition and management in all the countries.The troubles mainly are:tax drains;it is difficult to determine the limit of authority,it is difficult to maintain the fair tax;it makes traditional tax imposition and management system fall benind;it is difficult to make the international tax coordination.There are two ways to deal with the electronic commerce.They are to exemt tax and to impose tax.So far as the situation in China is concerned,we should hasten the steps to research on,make and implement the tax policies for electronic commerce.

全球电子商务的迅猛发展给各国的税收征管带来的新问题 ,主要表现在 :税收流失 ;国际税收管理的许多权限不易界定 ;影响了税收的公平性 ;使传统的税收征管机制落伍 ;国际税收协调面临重重困难。应付电子商务的税收策略主要有二 :一是免税 ;二是征税。就当前我国情况看 ,应加快电子商务税收政策研究、制定和实施的步伐。

With the great development of regional integration in ASEAN together with China, Japan and South Korea (namely 10+3”), it is necessary for them to harmonize their tax policies. This paper mainly reviews current situations and diffi- culties of tax harmonization in the area of“ 10+3”. On the basis of the economic characteristics in“ 10+3”countries, it suggests to strengthen regional tax harmonization by two phases: first, to take some preventive measures of tax coordination in recent years and secondly, to set...

With the great development of regional integration in ASEAN together with China, Japan and South Korea (namely 10+3”), it is necessary for them to harmonize their tax policies. This paper mainly reviews current situations and diffi- culties of tax harmonization in the area of“ 10+3”. On the basis of the economic characteristics in“ 10+3”countries, it suggests to strengthen regional tax harmonization by two phases: first, to take some preventive measures of tax coordination in recent years and secondly, to set up and strengthen a mechanism of tax harmonization in the near future. It also gives several advices for China to take to promote and improve regional tax harmonization in“ 10+3”countries.

近年来东盟与中日韩(以下简称“10+3”)区域一体化发展步伐加快,对本地区的税收政策协调提出了现实的要求。本文主要考察了“10+3”税收协调的现状和面临的困难,认为目前“10+3”税收协调主要还停留在关税协调层面,国内税制的协调,除签署双边税收协定以外,基本没有涉及;而税收协定网络并不健全,有些国家签署的税收协定很少;国际税收管理方面的协调与合作尚未形成有效机制。针对“10+3”各成员国发展水平差异大,经济互补性与竞争性并存,区域一体化程度低但合作形式多样、内容广泛等现实特点,提出“10+3”税收协调的战略框架,即分两个层次:近期的预防性税收协调措施和长期的税收协调机制的建立和完善。在此基础上还就中国的税收应对措施提出了若干建议。

 
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