【作者】 许春；

【导师】 黄思刚；

【作者基本信息】 贵州大学 ， 公共管理， 2009， 硕士

【摘要】 从建国初期到1976年以前,我国实行高度集中的统收统支的财政体制,不存在政府间税收竞争。改革开放以后,财政政策发生了较大变化,随着“分灶吃饭”财政体制的推行,尤其是分税制的确立,明确了中央和地方政府的收入分配关系,地方政府在地区性事物中的自主能力得到强化,逐渐形成了独立的经济利益。政治分权与财政让利使地方利益日益凸显,在自身利益驱动下,为发展地方经济,地方政府必然要取得尽可能多的财政收入,而作为政府财政收入的主要形式------税收,自然成为政府间经济利益竞争的中心,在这一过程中,国内税收竞争日渐凸现出来,并随着政府间日益激烈的争夺经历了一个由逐渐展开到日趋恶化、由有序到无序的过程,对经济诸多领域产生深远影响。本文研究的目的和意义就在于通过对政府间税收竞争的研究,运用文献研究法、调查研究法和定性分析法等研究方法对我国地方政府之间税收竞争现状进行探讨,进一步揭示我国地方政府之间税收竞争的性质、成因,在此基础上对如何规范我国地方政府之间税收竞争提出建议,找到促进地区间良性税收竞争和避免有害税收竞争的对策和方法,努力构建一个以中央集权为主、适当赋予地方税收管理权限条件下的“稳定、规范、适度的集分型国内税收竞争模式”。更多还原

【Abstract】 There wasn’t any tax competition among governments from 1949 to 1976 because the highly centralized national financial system. The financial policies have changed dramatically since the economic reform in 1978. Along with the conducting of "separated cooking and eating" financial system and the establishment of the tax-divided system, especially the distribution of income between central and regional government, then regional government become more and more independently in local affairs and formed independently economic group.The regional interests become more and more obvious when more political and financial power is on hand. To develop local economy for themselves, regional government should have been try to get more financial incomes, most of them are from tax, putting the major government income into a serious competition. The competition on tax between central and regional government is more and more obvious and affect many aspects of economy.The main purpose of this paper is to explain the causes and characters of tax competition among local governments through research, which concern with documents research ways, investigating research ways and character analyze research ways, to give certain suppose on how to regulate competition on tax, to find way of promote good competition and prevent harmful competition. The ultimate purpose is to establish a "stable,modified and proper centralized tax competition mode" based on centralized tax and giving certain right to the regional government.更多还原