摘要
国际税收竞争实质上是市场竞争规律在政府行政领域的体现形式。良性税收竞争有助于降低总体税负、减少经济扭曲、提升公共产品生产效率,但对此类竞争的国际协调难以取得实质成效。恶性税收竞争则会掠夺性地侵占他国税基,对此类竞争的遏制具备理论的必要性和可行性。政府可通过改革现行税制、精简规范收费、优化公共服务以及加强国际合作来应对国际税收竞争。
In essence, international tax competition is a type of market competition in the field of government administration. A proper degree of tax competition helps to reduce tax burden and raise the productivity of public goods but is difficult to have a desirable harmonization Harmful tax competition corrodes tax bases of other nations, but can be kept within limits by nternational cooperation. Related policy suggesons include optimizing tax system, standardizng charges and enhancing international cooperation
出处
《涉外税务》
CSSCI
北大核心
2007年第3期32-35,共4页
International Taxation In China
关键词
国际税收竞争
市场竞争
税制优化
公共服务效率
International tax competitionMarket competition Tax system optimizationProductivity of public goods
