摘要
无论是自身经济实力还是财政税收制度安排都使西部地区在税收竞争中先天不足,在当前愈演愈烈的税收竞争逐渐凸显出被动性、政策诱因性及竞争弱势等特征。文章就当前西部地区税收竞争的特征展开讨论并提出相应政策取向,对规范税收竞争,加强政府间税收协调,构建和谐税收具有现实意义。
Both lack of economic strength and state financial and tax policy guidance assigns an inborn weakness to western regions in tax collection competition. The passivity, policy guidance and weakness in competition are magnified in present competition as it becomes more and more furious. The paper conducts a discussion on the characteristics of tax collection competition in the western regions and provides correspondent policy guidance, which extends an immediate significance to standardize tax collection competition, to enhance the coordination among governments at different levels, and to construct a harmonious tax collection.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2008年第5期145-149,共5页
Journal of Lanzhou University（Social Sciences）
关键词
西部地区
税收竞争
地方政府
western region
tax collection competition
local government
