Obstacles and Countermeasures for China–ASEAN Service Trade Cooperation

DOI: https://doi.org/10.62517/jel.202614421

Author(s)

Lu Lu*

Affiliation(s)

Yunnan College of Business Management, Kunming, Yunnan, China *Corresponding Author

Abstract

A core driving force for the high-quality development of regional economic and trade. In contrast to traditional trade in goods, trade in services features stronger industrial spillover effects and higher comprehensive benefits, and it involves a variety of financial and accounting practices such as cross-border fiscal and tax accounting, compliance regulation and capital settlement. At present, China-ASEAN trade in services cooperation is continuously deepening, and the scale of trade maintains a steady upward trend. However, constraints such as the lack of unified institutional rules and taxation systems among ASEAN member states, the insufficient level of regional trade facilitation, and the relatively insufficient supply of interdisciplinary talents proficient in cross-border economic and financial operations have formed multiple challenges for the development of bilateral trade in services, which has significantly increased the compliance costs and operational pressures of small and medium-sized cross-border service enterprises. This paper adopts research methods including literature review, data analysis and normative research from the dual dimensions of economic and trade research and financial accounting research. It sorts out the development status of China-ASEAN trade in services, analyzes the existing problems in institutional framework, fiscal and taxation policies, industrial structure, talent supply and other aspects, and proposes targeted optimization paths based on regional rules and enterprise practice. The research aims to improve the bilateral trade in services cooperation framework, reduce the cross-border compliance risk of enterprises, promote the high-quality development of regional trade in services, and provide practical reference for regional economic and trade cooperation and cross-border fiscal and taxation compliance management.

Keywords

China–ASEAN; Service Trade; Trade Barriers; Fiscal and Tax Compliance; Regional Cooperation

References

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