西部资源跨区域开发与政府间税收管辖权协调问题研究  

A Research on Transregional Development of the Western Resource and Tax Jurisdiction among the Government

作　　者：黄比智 霍军[1] 

机构地区：[1]广西壮族自治区国家税务局,广西南宁530022

出　　处：《税务与经济》2004年第2期73-76,共4页Taxation and Economy

摘　　要：西部资源的跨区域开发过程中,开放性、半开放性公共资源的开发特点,使非法人生产机构与法人管理机构的跨行政区域分离具有客观性。而经济全球化的进程、跨区域投资开发方式的新变化又进一步加大了这种机构分离的趋势,导致资源地税收管辖权的严重弱化。建立起规范、有效的政府间税收协调机制,维护资源地的税收管辖权,是西部地区走出"资源开发———财政贫困"怪圈的重要路径。During the process of transregional development of the western resource,open and half open public resources make the unincorporated society and legal management agency form objective in transregional separation.But the course of economic globalization and the change of transregional investable development make this tendency seriously,and make tax jurisdiction of resource land weakened.Therefore,to set up a regular,effective tax mechanism among governments,to stand up for tax jurisdiction of resource land are very important for the western part to get rid of financial poverty.

关 键 词：西部地区 税收管辖权 中国 资源开发 税收协调机制 行政区域 税收征管 资源地 

分 类 号：F812.42[经济管理—财政学] F062.1