基于税收竞争的预算执行审计研究

Study on the Budget Implementation Audit from the View of Tax Competition

分税制财政管理体制背景下,税收竞争是政府间竞争的主要形式,能够减少财政收入,增加企业的现金流,导致企业间的不平等竞争,影响预算收支的真实性,是预算执行审计应当关注的重要内容。为探求税收竞争环境下的预算执行审计规律,本文从税收竞争的起因、国内外的现实状况、我国政府间税收竞争的主要表现形式及相应的审计策略等几个方面对基于税收竞争的预算执行审计进行了研究。

Tax competition,arising from the background of fiscal decentralization,is the main form of intergovernment competition. It is the main content during the processing of budget implementation audit and is also the institution background. In order to pursue the rule of budget implementation audit, this article focus on the reason,practical situation, the main form in our country of tax competition, and propose the corresponding audit strategy.