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 collectedlocal taxation competing,the tax policy to protect local industries,the relationship between local government and enterprises and the present taxation system in Chinahoping it may contribute to the central government when they make relevant policies.
出处
《华东经济管理》
2003年第5期115-117,共3页
East China Economic Management
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
returning taxpayers all or the tax collected
taxation competing
taxation protection
relationship between government and enterprises
framework of taxation system
