地方政府自行制定税收先征后返政策的动因分析  

Analyses on the reasons of local governments' establishing their own taxation policy of returning taxpayers all or part of the tax collected

作　　者：郭平[1] 陈德棉[1] 李艳[1] 栗娜[1] 

机构地区：[1]同济大学投资研究所,上海200433

出　　处：《华东经济管理》2003年第5期115-117,共3页East China Economic Management

摘　　要：本文从地方政府的税收竞争、产业保护取向下的税收保护政策、地方政府和企业的关系及当前的机制结构等四个方面分析了我国地方政府自行制定税收先征后返政策的原因,希望对我国中央政府制定政策时有一定的借鉴意义。From four aspects,the article analyses the reasons of local governments establishing their own taxation policy of returning taxpayers all or part of the tax collectedlocal taxation competing,the tax policy to protect local industries,the relationship between local government and enterprises and the present taxation system in Chinahoping it may contribute to the central government when they make relevant policies.

关 键 词：地方政府 税收竞争 政企关系 税制结构 税收保护政策 企业 中国 

分 类 号：F812.42[经济管理—财政学]