论转型期政府间的税收竞争及其有效性

On the Inter-governmental Tax Competition and Its Efficiency during the Transition Period

政府间税收竞争是转轨期制度发现的内在机制,其理论基础是财政分权主义。我国政府间税收竞争主要是从提供税收优惠和优质公共产品及服务两个层次上展开的。在我国现实的体制框架下,政府间税收竞争的有效性还处在弱势状态。因此,还需要建立稳定的竞争规则和政治经济体制等相关配套措施,增强我国政府间税收竞争的有效性。

Based on the theory of fiscal decentralization,the inter- governmental tax competition is the inherent system to discover the efficient institution during the transition period.Supplying tax preference and perfecing public goods are the main contents of the tax competition in China.Under the factual frame structure,the efficiency of tax competition isn't very good.Therefore,it is necessary to stabilize the competition rules,political and economic system and other coordinated institutions to improve the efficiency of the tax competition of the government in China.