分税制下基于企业组织形式的地方政府税收竞争研究  

Research on Local Government Tax Competition Based on Enterprise Organization in Tax Sharing System

作　　者：王世杰[1] 黄容[1] 

机构地区：[1]南昌工程学院经贸学院,江西南昌330099

出　　处：《贵州商学院学报》2017年第2期37-44,共8页Journal of Guizhou University Of Commerce

基　　金：江西省高校教改重点课题"‘互联网+’时代面向创新创业的财务管理课程建设研究"(JXJG-16-18-1)

摘　　要：分税制下,不同税种在各级政府之间分配比例不同,企业组织形式决定企业缴纳的税种和税额不尽相同;在同等条件下,不同的企业组织形式导致县级政府所得部分差别较大。在新常态下,地方经济结构调整必然带来经济发展的阵痛,区域经济面临下行压力,在地方政绩考核机制改革完成之前,在增加地方税收收入的压力下,地方政府会因利益驱动(动机)通过干预企业组织形式以增加本级税收,而这一问题在新一轮财税体制改革中也应予以考虑。In the tax sharing system, different taxes are distributed among different levels of government, and different forms of organization of corporate tax genres and tax rates are also different. Under the same conditions, enterprise or- ganization form will determine the difference between the income of the county government. In the new normal, the local economic restructuring will inevitably bring the pain of economic development, the regional economy is facing downward pressure. Before the reform of the local officials＇performance appraisal mechanism, local governments will be driven by interest （motive） to increase the tax revenue by intervening in the form of corporate organization due to the pressure of local finance, This issue should be considered in the new round of fiscal and taxation reform.

关 键 词：分税制 企业组织形式 地方政府税收竞争 

分 类 号：F812.7[经济管理—财政学]