【作者】 赵勤砚；

【导师】 王霞；

【作者基本信息】 湘潭大学 ， 经济法， 2011， 硕士

【摘要】 20世纪80年代以来,随着中央政府“放权让利”政策的实施,我国市场化和分权化改革的逐步推进,尤其是分税制的确立,地方各级政府在一定程度上有了自主权,因此对取得收入的自由裁量权也随之扩大,逐渐形成了独立的政府经济利益。拥有独立经济利益的政府为了追求其利益的最大化,促使其不断寻求社会资源,形成政府间的竞争格局,而政府间税收竞争是政府竞争的一种主要形式。由于地方利益的冲突,各级政府为实现各自利益纷纷对税收资源展开激烈的争夺。其中适度的政府间税收竞争能给社会带来积极的正面效应;反之,不正当的税收竞争则会给政府带来财政经济问题,对区域经济的发展产生影响,甚至对国家经济的稳定造成一定的影响,产生消极的负面效应。同时,长期的社会历史、政治、政策等因素导致区域经济发展的不平衡,加上财政宪法的立法缺失、税收体制的不健全与税收执法的不规范等原因,中央政府需要针对经济相对落后地区制定一系列税收优惠政策来追求整体利益平衡。因此,一些地方政府为发展本地区经济,利用政策上的立法缺失,过度实施以减免税费形式的税收优惠措施来掠夺本地区外的流动性要素。而以经济增长为考量的政绩评价体制,让地方政府间竞争更是不断加剧,不仅扭曲了税负、降低了资源配置效率,而且进一步拉大了地区经济发展的差距,引起了理论界对不正当税收竞争的讨论。政府间不正当税收竞争行为包括擅自减免税或优惠税率、税收折扣或税收奖励、不正当包税、转引、买卖税款、不正当税收强征等行为。这些不正当税收竞争行为不仅违反了税收法定原则,破坏了税法的统一性,同时也违背了税收公平的价值理念,更造成了我国整体税收利益的损失。我国应用法律的手段对政府间不正当税收竞争行为进行规范,从源头上规制税收竞争行为,引导其走向良性。首先,确定政府间税收竞争控制的原则,区分正当税收竞争与不正当税收竞争的标准。其次,明确政府间合法税收竞争行为的特征,对正当税收竞争予以肯定。第三,确定政府间非法税收竞争行为的类型,明确不正当税收竞争的行为要件。最后,完善政府间税收竞争行为的程序控制机制,以法律的形式规范税收竞争行为的过程。因而,对我国政府间税收竞争行为的认识、评价和规范成为政府竞争的关键,是研究政府竞争的重要途径。更多还原

【Abstract】 Since the 80s of the 20^th century, local government have the right of autonomy to some extent with central government putting decentralization of power and transfer of profits policy into effect, advancing marketization and decentralization reform in our country, especially establishing system of tax distribution. So the right of control for the revenue expanded and gradually formed individual government economic interest. In order to pursuing maximum interest, local governments in search of social resource continuously, competition layout was formed among local governments, but intergovernmental tax competition is one of the main forms of governments competition. Governments of all levels carry out fierce competition to gain tax resource in order to obtaining interest because of conflict of interest. Moderate tax competition among governments will give positive effect to our society. On the contrary, unfair tax competition will bring financial problems to our governments, affect the development of regional economies and even influence national economic stability produce negative effect.Meanwhile, because long history, politics, policy reasons result in the development of regional economies imbalance, combined with fiscal law has some legal loophole, tax revenue system is imperfect and tax law enforcement is unregulated, government directed toward some poor region make a series of preferential policy to achieve balancing of interest. For developing regional economies, some local governments keep tax cuts to scramble for liquidity factor. But take economic growth as political achievements standard has already intensified the competition among local governments. It arouses many discussions about unfair tax competition in theory horizon. Because tax bearing is distorted, resource allocation efficiency is reduced and the development of regional economies gap is widened.Unfair tax competition among governments, including tax reduction or unauthorized preferential tax rates, tax rebates or tax incentives, unfair tax package, lead into sale of tax, revenue forced recruitment and other unfair acts. This act of unfair tax competition not only violates the legal principle of taxation, undermining the unity of the tax law. But also against the idea of the value of tax fairness, even more resulted in the loss of the overall tax benefit. Our country ought to use legal means to regulate the intergovernmental unfair tax competition, fundamentally control tax competition, and guide them toward positive. Firstly, determine the control of the intergovernmental tax competition principles, the district to distinguish between legitimate tax competition and unfair tax competition standards. Secondly, clearly realize the intergovernmental tax competition lawful behavior characteristic, encourage the legitimate tax competition. Thirdly, confirm the type of the behavior of the intergovernmental illegal tax competition, and the constitutional elements of the act of the unfair tax competition. Finally, improve the behavior programmed control mechanism of the intergovernmental tax competition in order to legal form standardize the process of tax competition. So how to understand, evaluate and regulate the conduct of intergovernmental tax competition become an important issue of the competition更多还原