Tax Coordinating Theories and Practices under Global Visions (Chinese Edition)

This book uses research method of combing the empirical study and normative study. First,it summarize the meaning of tax coordination,the necessity and the theoretical foundation; Then from perspectives such as the background ,contents and form of coordination and from the level of theory,policies and practice, it relates and analyses the coordination of tariff, value-added tax , consumption tax, business income tax, individual income tax and tax administration. Last but not least, it analyses and sum up experience and lessons in tax coordination between international organizations, regional economic organization and between different countries. It also forecasts the development tendency of future tax coordination,points out the way for the further development of tax coordination and offers suggestions on how china may actively participate in worldwide tax coordination and how China-ASEAN Free Trade Area may conduct tax coordination.