摘要
随着中国经济的持续快速增长和融入全球化的步伐加快,国内区域经济一体化的步伐也在加快。各经济区域间为取得自身有利的发展条件和优势地位,提升本地区的经济水平,在要素资源、产业项目、产品贸易、政策环境、区域形象等诸多领域,不断展开直接或间接、或明或暗的角逐、争夺或竞赛。税收竞争是区域竞争的重要内容。探讨税收竞争与区域经济一体化的关系,认识税收竞争在区域竞争中的地位和作用,充分肯定有利的税收竞争,避免有害的税收竞争,对区域经济一体化具有十分重要的现实性和紧迫性。
With the continuous rapid growth of China＇s economy and accelerating blend of globalization, China＇s regional economic integration has been expedited. To achieve advantageous development condition, elevate the local economic level, every economic region has carried out direct or indirect contest or competition in the fields of basic resources, product projects, product trade, policy environment and regional image etc. Tax competition is the important content of regional competition. To discuss the relationship between tax competition and regional economic integration, to realize the position and role of tax competition in the regional competition, to fully affirm advantageous tax competition and avoid harmful ones, are all of reality and urgency.
出处
《广西财经学院学报》
2007年第3期1-7,共7页
Journal of Guangxi University of Finance and Economics
基金
全国地税系统八省
区调研课题。
关键词
区域经济
一体化
税收
竞争
regional economy
integration
tax
competition
