我国政府间税收竞争的法律规制思考  

On the Legal Strategies of Tax Competition Among Chinese Governments

作　　者：丁国峰 毕金平[1] 

机构地区：[1]安徽大学法学院,合肥230039

出　　处：《合肥学院学报（社会科学版）》2010年第4期88-92,共5页Journal of Hefei University:Social Sciences

基　　金：安徽省教育厅人文社科重点项目(2009sk027zd)资助

摘　　要：如何认识、评价和规范我国政府间税收竞争中的法律问题是事关政府间税收竞争合法与非法的界定标准,能为政府间税收竞争的有序发展提供法律保障。对我国政府间税收竞争行为中的法律问题进行探讨,并提出我国政府间税收竞争的具体法律措施,有利于规范政府间税收竞争行为,保障经济平稳有序发展。How to understand,evaluate and standardize the legal issues of tax competition among governments in China is related to defining legal and illegal standards for the intergovernmental tax competition,which will provide legal protection for its orderly development.The paper firstly discusses the relevant legal issues of tax competition among the Chinese governments,and then puts forward how to standardize the specific legal measures of tax competition,which will help to regulate tax competition among governments under the law and guarantee the economic development.

关 键 词：政府 税收竞争 恶性税收竞争 税收公平 

分 类 号：D922.22[政治法律—经济法学]