| 借鉴国际经验规范我国区域税收竞争行为 |
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| 引用本文： | 盛景. 借鉴国际经验规范我国区域税收竞争行为[J]. 大理学院学报：综合版, 2006, 5(11): 46-49 |
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| 作者姓名： | 盛景 |
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| 作者单位： | 厦门大学财政系,福建厦门,361005 |
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| 摘 要： | 随着我国财政体制改革的深入，区域间税收竞争行为不断加剧，甚至进入混乱的“战国时期”，给我国整体经济的协调发展造成了极大的损害，本文借鉴一些国家在区域税收竞争上的规范性作法，提出一些规范我国区域税收竞争行为的设想。
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| 关 键 词： | 区域税收 竞争 规范 |
| 文章编号： | 1672-2345（2006）11-0046-04 |
| 收稿时间： | 2006-08-31 |
| 修稿时间： | 2006-08-31 |
Learn from Some Foreign Countries and Regulate the Regional Tax-Levying Competition of Our Country |
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| SHENG Jing. Learn from Some Foreign Countries and Regulate the Regional Tax-Levying Competition of Our Country[J]. Journal of Dali University, 2006, 5(11): 46-49 |
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| Authors: | SHENG Jing |
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| Abstract: | As our reform of financial system goes deep, inter-regional tax-levying competition is becoming so intense as to the verge of chaos that it has tremendously impaired the harmonious development of our economy as a whole. The paper draws from the regular practices of some foreign countries in tax-levying competition and proposes some measures to regulate our regional tax-levying competitive practices. |
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| Keywords: | regional tax levying competition regulate |
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