国际税收竞争:一个具有时代特征的政策工具

International Taxation Competition: One Policy Tool Characteristic of the Time

从宏观经济政策的角度来认识国际税收竞争,认为上世纪80年代中后期世界范围内大规模的税制改革标志着国际税收竞争成为当代税收鼓励经济发展的基本形式,并进一步成为各国政府反经济周期的主要政策工具;国际税收竞争的焦点是公司所得税;国际税收竞争所引起的跨国利润转移为避税地的存在和发展奠定了物质基础。因此,国际税收竞争在宏观经济政策中具有重要的、相对独立的地位。

This paper makes a study of international taxation competition from the point of view of macro-economic policy. As the issue is concerned, the large-scale taxation reform of the world in the mid-1980s indicates that international taxation competition has become the basic form of promoting economy of modern taxation. This competition also plays a major role in many countries' policy against economic cycle. The focus of international taxation competition is the corporation income tax. Multinational profit transfer caused by this competition establishes material foundation for existence and development of tax-heaven. So, international taxation competition has significant and relatively independent position in macro-economic policy.