摘要
税收竞争是中国政府间存在的普遍现象,而现阶段中国政府间恶性税收竞争屡禁不止的主要原因是有效的法律控制制度的缺乏。为防止恶性税收竞争的扩散,应在完善反不正当竞争法的同时,尽快制定反垄断法。税法的制订要注重公平原则,同时 ,应该对地方政府适度放权,变“堵”为“疏”以保证正常竞争,并建立起有效规范的税收竞争机制。
The shortage of effective law controlling system contributes to the malignant tax revenue competition among governments which is popular and out of control. In order to prevent diffusion of malignant tax revenue competition, we should make the antimonopoly law as soon as possible while perfect the law against competition by inappropriate means. At the same time, an effective and formulated tax competition mechanism should be established on the base of more authority freedom in local governments .
出处
《云南财贸学院学报》
2005年第1期34-37,共4页
Journal of Yunnan Finance and Trade Institute
基金
教育部人文社会科学研究十五规划课题(01JA790145)
关键词
税收竞争
恶性税收竞争
法律控制制度
Tax Revenue Competition
Malignant Tax Revenue Competition
Controlling System Accordance with the Law
