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东盟十国税收及与中国税收之比较
引用本文:周英虎.东盟十国税收及与中国税收之比较[J].南宁职业技术学院学报,2013(6):23-26.
作者姓名:周英虎
作者单位:广西财经学院
摘    要:随着中国—东盟自由贸易区步入正常运作轨道和进一步发展,中国与东盟国家的经济往来将会日趋紧密。因此,了解和掌握有关国家的税收制度、税收种类、计缴方法以及与中国税收区别,对于中国企业正确地把握市场脉搏、走向与开拓东盟市场新的领域有着十分重要的现实意义。

关 键 词:东盟十国  国家税收  中国税收  比较

On the Comparison of the Tax Revenue between China and ASEAN Countries
ZHOU Ying-hu.On the Comparison of the Tax Revenue between China and ASEAN Countries[J].Journal of Nanning Polytechnic,2013(6):23-26.
Authors:ZHOU Ying-hu
Institution:ZHOU Ying-hu;Guangxi University of Finance and Economics;
Abstract:As China-ASEAN Free Trade Area enters into the track of normal operation and further development, China-ASEAN economic intercourse is becoming increasingly closer. Accordingly, the knowledge of the tax sys- tern, tax categories, tax calculation method in relevant countries along with the difference from the tax revenue of China is of practical significance for the Chinese enterprises to correctly keep track of market trends and open up the new field of the ASEAN market.
Keywords:ASEAN countries  tax revenue  the tax revenue of China  comparison
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