内容摘要：

近年来，中国与东盟经济贸易关系发展迅速，同时凸现出越来越多的税收协调问题。本文梳理了东盟各成员国之间以及中国与东盟成员国之间税收协调的概况和存在的主要问题，并对如何解决好中国—东盟税收协调问题提出了相关建议。

关键词：中国—东盟　贸易　税收协调

abstract:the sino-asean trade develops very fast, whereas more and more problems relating to tax coordination among these countries emerge. this paper gives a brief introduction to tax coordination between china and asean member countries, and points out the problems existing together with corresponding suggestions.

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