摘要
全球化进程的推进正在加剧各国对流动性资本的争夺,全球税收竞争仍将持续。面对全球税收竞争,中国的选择和应对意义重大。本文首先从全球税收竞争的基本事实出发,基于学界对税收竞争和税收合作的研究,分析了全球税收竞争的潜在影响和应对手段。考虑到国内经济增长放缓的同时,还存在社会保障机制不完善、收入分配不均、环境污染严重等问题,面对日益激烈的全球税收竞争,当前我国尚不具备"以竞争应对竞争"的条件,很难以竞争方式回应其他国家的减税行为。要平衡国内发展战略目标与全球税收竞争压力之间的关系,我们需要深化国内税制改革并推进国际税收合作:对内提高个人所得税累进性,设立遗产税、赠与税,差别化增值税税率,提高污染型产品增值税;对外积极发挥税收在构建共同繁荣、开放包容世界中的功能,倡导建立世界税收合作组织,构建税收信息共享数据库等。
The globalization process is exacerbating the competition for mobile capital, and global tax competition continues. For coping with global tax competition, China's policy Choices are of vital significance. This paper shows the basic facts of global tax competition, reviews on the academic research on tax competition and tax cooperation, and analyzes the potential impact and countermeasures of global tax competition. In addition to slowing economic growth, there exists other problems such as unsound social security systems, the uneven distribution of income, and serious environmental pollution in China. Thus tax cuts cannot be a policy option for China in dealing with global tax competition. To balance the relationship between domestic development and global tax competition, we have to deepen tax reform as well as promote international tax cooperation. On the one hand, we need to increase the progressiveness of personal income tax, introduce the inheritance and gift tax, and increase VAT rates for polluting products. On the other hand, we need to advocate the establishment of World Tax Cooperation Organization, create a global tax information database, and promote tax to play an active role in building an open, inclusive and prosperous world.
作者
郑新业
张力
张阳阳
ZHENG Xinye;ZHANG Li;ZHANG Yangyang(Renmin University of China, Beijing, China)
出处
《经济学动态》
CSSCI
北大核心
2019年第2期31-46,共16页
Economic Perspectives
基金
国家自然科学基金项目"中国家庭能源消费研究"(71774165)
中国人民大学科学研究基金长期跟踪调查项目"中国家庭能源消费调查"(17XNS001)
中央高校基本科研业务专项资金"包容性增长中的能源及自然资源战略研究"(11XNL004)资助
关键词
全球税收竞争
全球税收合作
新时代
全球化
流动资本
Global Tax Competition
Global Tax Cooperation
New Era
Globalization
Mobile Capital
