摘要
我国现有体制下，主要存在中央政府与地方政府间的税收竞争、地方政府之间的税收竞争及政府内部部门之间的税收竞争。因此，建议通过进一步完善和深化分税制改革、规范地方政府的行为模式。规范一级政府内部各机构对税收资源的争夺等方式，来有效规范和协调各经济主体之间的税收竞争。
There are some competition in our current system, such as the tax competition between central governmentand local governments; tax competition among the local governments and the tax competition in the government. There-fore, some suggestions are put forward to here, perfecting the reform of sub -- tax system, regulating the behavior of thelocal government, controling the struggle about the tax resources in the inner government.
出处
《税务与经济》
北大核心
2002年第3期9-12,共4页
Taxation and Economy
关键词
税收竞争
财政分权
分税制改革
中国
tax comtition
finance decentralization
legislative competition
judicial Competition
Competition of col-lection and management
