经济全球化下的国际税收竞争与税收优惠  

International Tax Competition and Tax Incentives Under the Background of Economic Globalization

作　　者：王良穆[1] 孙红梅[2] 

机构地区：[1]中国人民大学财政金融学院,北京100872 [2]国家税务总局税收科学研究所,北京100038

出　　处：《财经问题研究》2005年第4期81-84,共4页Research On Financial and Economic Issues

摘　　要：本文从经济全球化入手,论述了经济全球化、税收国际化、国际税收竞争与税收优惠的关系,主张纵向研究国际税收竞争,从国民经济发展的全局出发审视利用税收优惠手段参与国际税收竞争的利与弊。To begin with the economic globalization,the article discusses the relations between economic globalization,taxation internationalization,international tax competition and tax incentives. The author suggests that we should regard international tax competition from a longitudinal angel and examine the pros and cons of participating in international tax competition through tax incentives proceeding from the developments of national economy situation taken as a whole.

关 键 词：经济全球化 税收国际化 国际税收竞争 税收优惠 

分 类 号：F830.42[经济管理—金融学]