地区间税收竞争与税收转移制度研究

Study on Interregional Tax Competition and Tax Transfer System

税收竞争分为正当竞争和不正当竞争,后者是地方政府滥用税收优惠或变相利用财政奖励手段吸引其他地区创造的税收转移,获得了本不属于本地所创造的税收。不正当税收竞争不仅使创造税源的地区税收流失,破坏全国统一的税收秩序,危害区域间税收公平,而且也为企业偷漏税行为埋下了制度温床。通过探讨地区间不正当税收竞争表现形式、危害及其纠正措施,认为完善地区间的税收分配机制要健全企业总部与基地间税收分享机制,严格清理规范全国税收制度,加强税收转移监控,修订税收征管法和明确国内税收管辖权制度等。

Tax competition includes fair competition and unfair competition .Unfair tax competition means that the local government breaks the law and obtains the tax revenue that should not have been accounted in its region by means abusing tax preferences and fiscal incentives to attract tax created by other areas .Unfair tax competition not only leads to tax loss of some areas ,destroys the national unified tax order ,does harm to regional tax equity ,but also buries a hotbed of corporate tax evasion . This paper mainly discusses the unfair tax competition forms ,harm and corrective measures .In order to improve the revenue distribution mechanism ,it is necessary to improve the tax sharing mechanism between the corporate headquarters and their bases ,to standardize the taxation system ,to strengthen tax transfer monitoring ,to revise the tax administration law and to clear the domestic tax jurisdiction system .