地方税收竞争的类型划分及法律规制  

The Type Division of Local Tax Competition and Its Legal Regulation

作　　者：龙秋羽 LONG Qiuyu

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《学习与实践》2023年第9期75-84,共10页Study and Practice

基　　金：国家社会科学基金项目“税法基础理论的反思与拓补”(项目编号:21FFXB020)。

摘　　要：地方政府实施的税收竞争可被区分为收入类、支出类和管理类三种类型。地方税收竞争对相关地方的经济社会发展和特定企业的利益均有所促进,但与税收法定、税收中性、税收公平等税法原则存在紧张关系,内含破坏税政统一的风险。实际上,对于税收法定、税收中性、税收公平和税权配置的要求,要与时俱进地加以理解,可适当松绑对收入类竞争行为的法定控制,强化从预算角度规范支出类竞争行为,对征管类竞争行为则须在具体问题具体分析的基础上辨证施治。The tax competition implemented by local governments can be divided into three types:in⁃come,expenditure and management.Local government tax competition can promote the economic and social development of relevant places and the interests of specific enterprises.But it has a tense relationship with tax law principles such as tax legalism,tax neutrality and tax fairness,and contains the risk of destroying the uni⁃ty of tax administration.In fact,the requirements of tax legality,tax neutrality,tax fairness and tax power allo⁃cation should be understood according to the development of the times.The statutory control of revenue compe⁃tition behavior can be appropriately loosened,and the expenditure competition behavior should be standard⁃ized from the perspective of budget.The management competition behavior should be treated dialectically on the basis of specific problem analysis.

关 键 词：地方税收竞争 税收法定 税收中性 税收公平 

分 类 号：D922[政治法律—法学]