借鉴国际经验 规范我国区域税收竞争行为

Learn from Some Foreign Countries and Regulate the Regional Tax-Levying Competition of Our Country

随着我国财政体制改革的深入,区域间税收竞争行为不断加剧,甚至进入混乱的“战国时期”,给我国整体经济的协调发展造成了极大的损害,本文借鉴一些国家在区域税收竞争上的规范性作法,提出一些规范我国区域税收竞争行为的设想。

As our reform of financial system goes deep, inter-regional tax-levying competition is becoming so intense as to the verge of chaos that it has tremendously impaired the harmonious development of our economy as a whole. The paper draws from the regular practices of some foreign countries in tax-levying competition and proposes some measures to regulate our regional tax-levying competitive practices.