摘要
（接上期）四、管理维度企业经营地的选择不仅受到前文所讨论的税收政策要素的影响,同时也受到税收体系管理方式的影响。企业需要税务管理机构：1.能对企业的商业模式有很好的理解;2.能在＂服务＂和执法间取得良好的平衡;3.能在适用规则时提供确定性和可预测性,并能采取连贯和一致的态度;4.尽可能地降低企业的合规成本,并确保在税收遵从方面有一个公平的竞争环境;5.参与制定和适用新的税收政策。
Tax competition, like other forms of competition, improves the function of our economies and provides an incentive for governments to provide a tax environment that is conducive to growth. This paper explores what is meant by a competitive tax system, how to measure the competitiveness of a tax system, and how governments in the OECD area and emerging economies have tried to achieve a more competitive tax environment, and then sets out some proposals for international actions that may be required to achieve the full benefits of tax competition.
出处
《国际税收》
CSSCI
北大核心
2014年第10期34-38,共5页
International Taxation In China
