中国和印度的国际税收竞争与协调

【作者】 黄丽婷；

【导师】 边明社；

【作者基本信息】 云南财经大学 ， 税收学， 2010， 硕士

【副题名】对两国贸易扩张的影响

【摘要】 近年来,中国经济与印度经济的高速发展,构成世界经济发展中的一道风景线,引起世界越来越多的关注,也成为两国经济界的热议话题。随着全球经济一体化进程的深入,两国参与国际经济领域和国际政治的广度和深度不断提升,双边经济贸易额逐年增加。2008年,中印贸易额升至517.8亿美元。显然中印间合作的领域已越来越广泛,但仍然存在着很大的合作空间,两国应该采取协调的政策以促进两国进一步加强合作,共同推进两国的经济发展。本文通过对中国和印度之间贸易结构的分析,得出中印两国在商品进出口贸易中既存在竞争也存在互补,并且互补性大于竞争性。由于两国均属于发展中国家,因此两国在税收上的竞争是比较激烈的。这种竞争不仅给两国带来了极大的影响,并且严重阻碍了中印间的贸易及经济的发展。本文通过分析欧盟和东盟在区域经济一体化的进程中,对区域内成员国间税收协调的做法,为消除中印两国的税收竞争,积极开展两国的税收协调提供政策建议。目前中印税收协调还处于起步阶段,两国只签订了避免双重征税的协定,除此并无其他税收协定,这将严重影响两国贸易的发展。包括历史因素、政治因素等种种因素,决定了中印两国税收协调的长期性和艰巨性。本文在结构上共分为五个章节,第一章简述了本文的选题背景和研究意义,并整理了国内外相关的文献综述,提出了论文的理论创新与不足之处。第二章对不对称国际税收竞争进行理论分析和模型分析,为中印税收协调提供理论支撑。第三章分析中印两国的贸易竞争性与互补性的关系;并且阐述中印两国的税收竞争,包括税率的竞争、税收优惠政策的竞争等;最后指出这些竞争给中印两国贸易发展和经济合作带来很大的影响。第四章概括了国际上税收协调的经验,主要是介绍欧盟和东盟的经验,分析他们形成区域经济一体化的路径。第五章在前面分析的基础上,提出对中印两国间税收协调的对策建议。更多还原

【Abstract】 In recent years, China and India’s rapidly economic development, constitute the world economic development in a landscape, causing more and more world attention, and became a hot topic in economic circles between the two countries. With the global economic integration process, the two countries continue to improve the breadth and depth in international economic and international politic, and the bilateral economic trade volume increase year by year. In 2008, the China and India’s trade rose to 51.78 billion U.S. dollars with the two breaking the 50 billion U.S. dollars. China and India’s cooperation in the field has become increasingly widespread, but there is still much room for cooperation between the two countries, they should adopt a coordinated policy to promote the two countries to further strengthen cooperation and jointly promote bilateral economic development.Based on the trade structure between China and India, we know there has competition also has supplementary but complementary than competitive in the merchandise import and export trade. Since both countries are developing countries, so tax competition between the two countries is much intense. This competition not only brought great influence between the two countries, and seriously hampered the trade and economic development between China and India.This paper analyzes the coordinated approach in the process of tax revenue among the member countries in their regional economic integration of EU, NAFTA and ASEAN, for the elimination of tax competition between China and India, actively providing policy and recommendations between the two countries in tax co-ordination. At present, Tax Coordination in China and India is still in its infancy, the two countries only signed a double taxation avoidance agreement, apart from no other tax treaty, which would seriously affect bilateral trade. Including historical factors, political factors that determine the tax coordination between China and India’s long-term and arduous.In this paper, the structure is divided into five chapters, the first chapter outlines the research background and significance, and organizes the relevant domestic and international literature review, and paper presented theoretical innovations and shortcomings. Chapter II outlines the theory of international tax competition, tax competition set out on the importance of attracting foreign investment in developing countries. The third chapter outlines the relationship of competitiveness and complementarily of the China and India’s trade; and carefully explains the tax competition between China and India, such as the competition of tax rate, the competition of tax incentives; finally points out that these competitions give greatly impact to China and India trade development and economic cooperation. Chapter IV outlines the experience of international tax coordination, including the EU, NAFTA and ASEAN, and analysis the path of the formation of regional economic integration. Based on the previous analysis, Chapter V makes policy and recommendations for China and India’s Tax Coordination.更多还原