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| 有害税收竞争法律规制的局限及对中国的启示 |
| The Disadvantages of Lawful Regulation on the Harmful Tax Competition and The Revelation for China |
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| DOI： |
| 中文关键词: 税收竞争 有害税收竞争 避税 税收利益 协调 |
| 英文关键词: tax competition the harmful tax competition tax avoidance tax benefits coordination |
| 基金项目: |
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| 中文摘要: |
| 经济全球化的深入使得各国的税收制度相互影响,带来了税收竞争.作为税收竞争恶化的产物,有害税收竞争不仅损害了他国的税收利益,违背了税收基本原则,还对国际经济秩序产生的了不良的影响.OECD曾经制定过相应的规则,试图消除有害税收竞争的不利影响,但由于自身理论的缺陷和实践的难度,并未取得有效成果.面对愈演愈烈的有害税收竞争,中国绝不能坐以待毙,要以正确的姿态参与有害税收竞争的国际协调,反对有害税收竞争,积极签署税收协议,提升我国的税收竞争力. |
| 英文摘要: |
| The deepening of economic globalization makes countries’ tax system influence each other,as a result,tax competition appeared.With the? deterioration of tax competition,harmful tax competition is not only damage tax benefit of other countries,but also violated the tax basic principles.Moreover,it had the bad influence on the international economic order.Due to its own disadvantages of the theory and the procedure,it hasn’t achieved effective result.China has to face the harmful tax competition,having the right attitude to participate in the international coordination,signed tax agreement with other countries in order to against harmful tax competition. |
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