促进中国对东盟贸易发展的税收政策研究-财政学专业论文.docxVIP

但是影响并不显著；出口退税率提高会促进双边贸易发展；资本要素税税 率提高会阻碍双边贸易发展；相反，劳动要素税税率提高却有利于双边贸 易发展。除了最后一项，这些结果与前面的分析结论基本一致。 最后，在前面分析的基础上得出一些促进双边贸易发展的政策建议。 这些改进建议主要涉及到三个方面的内容，即贸易税制和政策、贸易税收 政策协调与合作以及贸易税收征管。 关键词：CAFTA 中国 东盟 贸易发展 税收政策 STUDY ON THE TAX POLICIES THAT PROMOTE THE TRADE DEVELOPMENT OF CHINA TO ASEAN ABSTRACT On January 1, 2010, China - ASEAN Free Trade Area (CAFTA) formally has completed， which opened the new starting point of trade development of China to ASEAN. With the completed Free Trade Area and the implemented the related policies and measures, bilateral trade between China and ASEAN will develop rapidly. In this paper, we study tax policies that promote the trade development of China to ASEAN. We use the comprehensive methods of theory and empirical analysis. In the theoretical analysis stage, we mainly analyze the general theory that the tax policy influence international trade development on the basis of the literature summary in the chapter of introduction. In the empirical analysis phase, we analyze the current situation of the trade development level of China to ASEAN and the tax policy factors that affect the bilateral trade development with founding that bilateral trade development level are growing fast. Whats more, tax policy is one of the important factors that affect the bilateral trade development level, but China‘s tax policy have such following questions in effecting bilateral trade development: relatively lack of special tax policies only for trade development of China to ASEAN; Still existing a certain degree of tariff barriers; value-added tax and consumption tax policy of import is still inadequate; lower tax rebates of export and tax rebates are not thorough enough; bilateral trade tax policy coordination pace is slow. Then, on the basis of the above analysis, this article uses the trade gravity model with the panel data to metrically and empirically analyze that Chinas tax policy influence the bilateral trade development. The empirical analyses find that dif