摘要
如果没有公平的竞争环境,跨国公司的发展会受到限制,可以说建立一个公平竞争的国际环境是跨国公司得以发展的最根本的前提。事实上,公平竞争环境不仅包括产品市场竞争、生产要素市场竞争和金融市场竞争,而且还包括税收政策竞争等经济政策竞争。这些竞争环境都是跨国公司发展的必要国际条件。
Without the environment of fair competition, the development of multinational corporations would be restrained. So to build up an environment of fair competition is a key to dcvclope multinational corporations. In fact, the environment of fair competition in cludcs not only product - market competition, factor - market competition and financial market competition, but also some competitions of economic policies, such as competition of tax policies. These ones are all the necessary factors for the development of the multinational corporations.
出处
《税务与经济》
CSSCI
北大核心
2005年第6期55-58,共4页
Taxation and Economy
基金
辽宁大学"十五""211工程"辽宁城市经济重点项目子项目:"辽宁国有企业退出机制:沉淀成本与制度创新"阶段性成果之一
关键词
沉淀投资
税收政策
跨国公司
博弈论
investment of precipitation
tax policy
multinational corporation
game theory
