海峡两岸税制协调探析-基于平潭综合实验区税收政策的先行先试

摘要

Cross Strait Economic Cooperation Framework Agreement (ECFA) signed, cross-strait economicexchanges have become increasingly close, tax coordination between the two sides has become more and more urgent. As an important carrier of Fujian Province pilot, Pingtan integrated experimentation area be exploring new modes of cross-strait cooperation demonstration zone. This paper first summarizes the existing cross-strait taxcoordination problems, and then based on the Pingtan comprehensive experimentation area first foretaste of tax policy, put forward the corresponding policies and suggestions for promoting the experimentation area of tax coordination, with a view to specific measures to improve cross-strait tax coordination to prevent tax avoidance andavoidance of double taxation, to promote the development of cross-strait economic and trade cooperation.%海峡两岸经济合作框架协议（ECFA）签订后，两岸经济往来日益紧密，两岸间的税制协调显得越来越迫切。作为福建省先行先试的重要载体，平潭综合实验区成为探索两岸合作新模式的示范区。本文首先概述了海峡两岸税制协调存在的问题，然后基于平潭综合实验区先行先试的税收政策，提出了促进实验区税收协调的相关政策建议，以期完善海峡两岸税收协调的具体措施以防范避税及避免双重课税，促进海峡两岸经贸合作发展。