CAJ | 학술논문

在区域合作中加强各国的税收协调能有效约束有害税收竞争的负面效应，实现合作方“互利合作，共享繁荣”的目标。在泛北部湾区域合作的前提下，以中国一新加坡的税制分析为例，借鉴大湄公河次区域合作的税收协调成功经验，中新两国税收协调应坚持循序渐进、有重点分阶段的原则，坚持自主自愿、平等互利的原则，并加快税收协调的步伐，开展以增殖税为中心的间接税协调和以所得税为中心的直接税协调，兼顾税收管理的协调。
재구역합작중가강각국적세수협조능유효약속유해세수경쟁적부면효응，실현합작방“호리합작，공향번영”적목표。재범북부만구역합작적전제하，이중국일신가파적세제분석위례，차감대미공하차구역합작적세수협조성공경험，중신량국세수협조응견지순서점진、유중점분계단적원칙，견지자주자원、평등호리적원칙，병가쾌세수협조적보벌，개전이증식세위중심적간접세협조화이소득세위중심적직접세협조，겸고세수관리적협조。
Strengthening international tax coordination can effectively restrain the negative effects of harmful tax competition in regional cooperation and achieve the target of ＂cooperation of mutual benefits and shared prosperity＂. In the premise of Pan-Beibu Gulf sub-region economic cooperation and with analyzing China and Singapore＇s tax systems and taking the tax coordination success of the Mekong River sub-region economic cooperation as an example, this paper puts forward that the tax coordination between China and Singapore should abide by such principles as voluntarism, equality and mutual benefits, which requires a step-by-step improvement in stage and with a focal point. Tax coordination should be accelerated. VAT- focused indirect tax coordination and income tax-focused direct tax coordination should be carried out, with the consideration of coordination on tax administration.