本报告综合运用定性分析和国别比较方法，阐述截至2020年东盟国家国际税收征管、税收协定下避免所得双重征税管理、国际反避税管理、国际税收服务、国际税务行政协助与合作以及BEPS行动计划成果落地行动的发展基础，分析2021年至2023年6月东盟国家国际税收管理的发展变化，总结东盟国家国际税收管理发展在居民和非居民身份认定标准、非居民企业所得纳税申报和征税方式、居民境外所得管理、特殊和一般反避税规则及管理、出口货物劳务退税和跨境纳税人权利保护、国际税务行政协助与合作模式、第1项和第15项BEPS行动计划落地转化等要素的变化特征。并在此基础上展望东盟国家国际税收管理发展前景，东盟国家将进一步强化境外投资所得的境内汇回管控，推动区域成员境外不同类型收入税收管辖精细化发展，持续优化区域成员的特殊反避税管理结构并推动更多区域成员参与一般反避税管理，优化国际税收服务，改善区域跨境投资营商环境，持续强化东盟区域内、RCEP区域内和MAAC机制下的国际税收征管合作，持续拓展参与BEPS行动计划的广度和深度。
This report makes comprehensive use of qualitative analysis and country comparison methods to describe the basis for the development of international taxation administration，administration for avoidance of double taxation on income under tax treaties，international anti-avoidance administration，international taxation services，international administrative assistance and cooperation in tax matters，and action on the implementation of the results of the BEPS Plan of Action in the ASEAN countries up to 2020，and analyzes the development changes of international taxation administration in the ASEAN countries between 2021 and June 2023 Analyze the development of international taxation administration of ASEAN countries from 2021 to June 2023，summarize the development of international taxation administration of ASEAN countries in terms of the criteria for identifying residents and non-residents，the tax declaration and tax collection methods for non-resident enterprises’ income，the management of residents’ income outside the country，the rules and management of special and general anti-avoidance rules，the refund of tax on exported goods and labor and the protection of the rights of cross-border taxpayers，the modes of international administrative assistance and cooperation in tax matters，and the transformation of the results of the BEPS Plan of Action in the field. On the basis of the changing features of the international taxation administration of ASEAN countries，we are looking forward to the development of the international taxation administration of ASEAN countries，which is to further strengthen the control of domestic repatriation of income from offshore investment，to promote the refinement of the tax jurisdiction of different types of offshore incomes of the regional members，to continue to optimize the special anti-avoidance administration structure of the regional members and to promote the participation of more regional members in general anti-avoidance administration，to optimize the international tax services and to improve the business environment of the region in cross-border investment. It will continue to strengthen international tax administration cooperation within the ASEAN region，the RCEP region and the MAAC mechanism，and continue to expand the breadth and depth of its participation in the BEPS action plan.
