我国政府间税收竞争机理及其规治研究

【作者】 李玲；

【导师】 祝小宁；

【作者基本信息】 电子科技大学 ， 行政管理， 2007， 硕士

【摘要】 自20世纪后半期以来,国际税收竞争愈演愈烈,而国内税收竞争也不断发展,日渐成为各国政治经济生活的重要内容。在我国改革开放之前,由于一直实行高度中央集权的财政管理体制,地方政府没有自身的经济利益和税收权限,也就不存在政府间税收竞争。改革开放以后,我国各级政府逐渐形成了独立的经济利益,纷纷展开竞争活动,政治上的分权与财政上的让利使地方财政利益日益凸显,随着财政分权的逐步推进,尤其是分税制的确立,地方政府在财政支出上有了一定自主权,在取得收入上享有很大的自由裁量权,类似于西方联邦制国家的政府间税收竞争就应运而生了。如何认识、评价和规范我国政府间税收竞争成为一个迫在眉睫的问题。本文力图运用政府间税收竞争的一般理论,通过分析我国政府间税收竞争的机理,对我国政府间税收竞争问题进行研究,并提出规范我国政府间税收竞争的具体设想。全文共分六个部分:第一部分是引论,介绍了政府间税收竞争的产生,恶性税收竞争的存在及在规治方面存在的难题。第二部分主要介绍了国内外有关政府间税收竞争的各种理论,为分析我国政府间税收竞争提供理论参考。主要有:财政联邦主义的财政分权理论、公共选择学派的非市场决策理论、新制度经济学的制度竞争理论以及国内相关学者的理论。第三部分分别介绍了美国、瑞士、巴西三国的有关政府间税收竞争的概况和他们的经验和教训,从而为分析我国政府间税收竞争提供实证参考。第四部分分析了我国政府间税收竞争的环境和特点及表现形式。包括我国政府间税收竞争的环境和特点、表现形式以及我国政府间税收竞争的影响。第五部分分析了我国政府间税收竞争机理运作产生的条件、形式、运动及效应机理,第六部分析对我国政府间税收竞争存在的问题和运作机理的分析,提出了规范我国政府间税收竞争的相应对策。包括:转变政府职能,建立法治政府;完善分税制改革,协调政府间财政关系;创造规范政府间税收竞争的基础条件。更多还原

【Abstract】 Since latter half of the 20th century, the competition of the international tax revenue has grown in intensity, and the domestic tax revenue competition is being developed constantly, become the important content of various countries’ political economic life day by day. In our country, before the Reform and Opening-up ,the fiscal management has always been a deeply centralized one, in which sub national governments have mo their own fiscal interest and tax jurisdiction, so there has been no sub national tax competition whatsoever. After Reform and Opening-up, the governments at all levels of our country have formed the independent economic benefits gradually, the activity of competing one after another, political fraction and financial interest concessions make local financial interests prominent day by day. Along with the process of fiscal decentralization, especially the establishment of the tax-divided system, sub national governments have been award some power in fiscal expenditure and gotten wide informal discretionary powers in collecting fiscal revenue. So sub national tax competition analogous to the one in western federal countries has come into being. How to acknowledge, evaluate and regulate the sub national tax competition in our country has been an urgent problem put forward. This thesis attempts to use the general theories of sub national tax competition to study mechanism of the sub national tax competition in our country, and put forth some concentrate tentative plants to regulate it.The whole thesis is decided into six chapters. The first one is the guide the theory,. It introduces production of the sub national tax competition, the existence of the harmful sub national tax competition and difficult problem existing in treating in rule. The second one mainly introduce the various theories of sub national tax competition both at home and abroad, to offer the theory for analyzing the sub national tax competition, of our country ,which includes Financial fraction theory of the federal doctrine of the finance, the ones that chose the school publicly are not the system competition theories of decision theory of the market, new system economics and domestic relevant scholars’ theory. The three one introduce experience and lesson of the sub national tax competition of U.S.A., Switzerland, Brazil separately, thus to offer the practice consult for the sub national tax competition of our country. The four one has analyzed the surrounding、characteristic、the special forms and the competitive effect of the sub national tax competition of our country. The five one has analyzed the condition, form, movement and effect mechanism of the sub national tax competition of our country. The final chapter of the thesis puts forward countermeasures to resolve problem the informal sub national tax competition has brought, have proposed the corresponding countermeasure of the sub national tax competition of our country ,which includes the transformation of government function to set up a administrative system furling by law, improving the reform of the system of tax allocation, coordinating the financial relation among the governments; creating the basic terms of the sub national tax competition of our country.更多还原