税收竞争是当代税收鼓励经济发展的基本形式

Tax Competition Is a Basic Form of the Economic Development of Modern Taxation

经济全球化推动税收竞争。20世纪80年代中后期世界范围内的大规模税制改革标志着税收竞争成为当代税收鼓励经济发展的基本形式;90年代中后期的税制调整是80年代中后期税收竞争的继续,是更加完善的税收竞争形式。公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果;避税地税制模式是税收竞争的彻底表现。

Economic globalization improves tax competition.In the mid-1980s,the large scale of tax reform has become a basic form of the economic development of modern taxation.The tax regulation of the mid-1990s was a continuation of the tax competition,and a better form of perfecting tax competition.The decrease of the business income tax and tariff is the obvious result of the competing tax.The tax form from the tax haven is also the expression of tax competition.