国际税收竞争的动态分析及我国的对策（Dynamic analysis of international tax competition and Chinas Countermeasures）.docVIP

国际税收竞争的动态分析及我国的对策（Dynamic analysis of international tax competition and Chinas Countermeasures） In the dynamic analysis of international tax competition and China Dynamic analysis of international tax competition and the Countermeasures in China 2008-12-20 15:15:38 A dynamic analysis, international tax competition (a) cause Economic globalization is the economic development beyond national boundaries, and economic ties between expanding and deepening, performance for the goods and factors of the transnational flow of increasingly frequent and increasingly large scale, wide coverage. With the economic globalization gradually rise and deepening, the limited economic resources in the face of various countries and regions of growing demand, its scarcity is more obvious and prominent. Around these tight economic resources, on behalf of the economic interests of all countries and regions government under a lot of pressure in politics and economy, have also come forward to participate in the competition for economic resources, competition system and expansion system, tax competition is the result of competition or one of these tools. From this perspective, the international tax competition is an inevitable phenomenon of economic globalization. (two) rise Tax competition since it birth, development, enrichment, reproduction, diffusion. Tax competition is starting from the field of foreign customs. With the tariff tariff tariff protection from fiscal to transition, tariff has the nature of tax competition. In order to grab the shortage of strategic materials input relationship beneficial to the peoples livelihood significance, relevant countries to reduce tariffs on import tax rates, so even tax-free, the tariff war began and intensified. At the same time, the tax competition in another field have gradually spread, within a country, especially in the federal state, also appeared in the tax competition. Some of the autonomy of the local government to make full use of the hand