避税港和恶性税收优惠制度识别质疑──浅析OECD关于恶性税收竞争的报告  

A Discussion on Tax Haven and the System of Blind Tax Preference

作　　者：汪珺[1] 

机构地区：[1]上海财经大学研究生院,上海200083

出　　处：《税务与经济》2000年第5期32-35,共4页Taxation and Economy

摘　　要：目前，世界上大多数国家与地区都面临着财政支出不断增长和税收国际竞争日益激烈的双重压力，因此，税收竞争逐渐成为国际税收的重要内容之一，恶性税收竞争也随之成为人们关注的焦点，OECD组织经过两年的调查研究发布了关于恶性税收竞争的报告。然而报告中有关大量税收收入、将避税港视为实施恶性税收政策的辖区之合理与否以及识别恶性税收政策的关键要素等内容尚需作出评价，以资实践来检验。At present, the problems of the increasing financial expenditure and the intemational competition of taxationare facing to the most countries in the world. Therefore, the tax competition has become a major problem in the intema-tional taxation, and the blind tax competition has become a focus for the peoples. The OECD issued a report on thissubject through the survey of two years. But some contents in this report should be discussed, such as whether the taxhaven can be regarded as the zone of the blind tax policy, and the factors of identifying the blind tax policy.

关 键 词：避税港 恶性税收优惠 恶性税收竞争 税收收入 

分 类 号：F810.42[经济管理—财政学]