国际税收竞争

论OECD反有害税收竞争&兼论我国国际税收竞争对策

Study on OECD Counteracting Harmful Tax Competition & On the Countermeasure to International Tax Competition

国际税收竞争是伴随着跨国公司的兴起和FDI的流动产生的，是各国政府之间为了吸引FDI所采取的主动的或被动的税收优惠竞争。

Accompanied by the rise of transnational corporations and the flow of FDI , international tax competition is the tax preferences taken by governments to attract FDI .

我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。

Upon being accepted by WTO , the completeness of taxation sovereign 、 the utility of present taxation system and the levy of taxation in China have met with challenges from international competition .

本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。

This paper analyses the positive and negative effects of international tax competition , and provide OECD provision on the harmful international tax competition .

本文的创新点在于：①从一个新的视角来研究税收与FDI之间的相关性，在充分考虑国际税收竞争的前提下分析税收对FDI的外生作用机制；

The innovative points lies in : ( 1 ) Study the correlation between tax and FDI from a new visual angle and analyse the external function mechanism of tax to FDI under fully consideration of international tax competition ;

本文研究的出发点在于考察国际税收竞争对FDI流动的影响。这对于我国准确把握国际直接投资环境，制定合理的税收政策具有十分重要的现实意义。

The starting point of the paper is to study the impact of international tax competition on FDI flows , which has important practical significance for our government to judge accurately the international direct investment environment and to establish a reasonable tax policy .

此外，在如何规范税收竞争这个问题上，也存在两种不同的思路：一是规范具体的竞争行为，这类似于OECD对国际税收竞争中有害税收竞争的具体判定标准的规定；

In addition , There are still two different trains of thought on how to standardize tax competition : First , normal and concrete competition behavior itself , this is similar to OECD 's regulation of competitive methods in international tax competition ;

论经济全球化下对国际税收竞争的法律规范

On Regulating International Tax Competition In the Age of Economic Globalization

国际税收竞争：一个具有时代特征的政策工具

International Taxation Competition : One Policy Tool Characteristic of the Time

国际税收竞争及我国税制改革研究

International Taxation Competition and Research on China 's Taxation System Reform

规范国际税收竞争的法律原则评价；

Evaluation of legal principles of regulating international tax competition ;

国际税收竞争、效率与制度分析

International Tax Competition , Efficiency and an Analysis of Institution

论国际税收竞争与竞争性的中国税制

On International Tax Competition and the Competitiveness of China 's Tax System

国际税收竞争的焦点是公司所得税；

The focus of international taxation competition is the corporation income tax .

国际税收竞争对我国税收优惠制度选择的影响

The Influence of International Tax Competition Upon the Choice of Our Tax Preferences

国际税收竞争实质上反映了正在变化中演进的国家间税收关系。

International tax competition represents the changing taxation relation among countries in essence .

国际税收竞争、资本管制与企业所得税负担调整

International Tax Competition , Capital Control and Adjustment of Enterprise Income Tax Burden

过度的国际税收竞争是有害的、恶性的。

Immoderate international tax competition is vicious and harmful .

因此，国际税收竞争在宏观经济政策中具有重要的、相对独立的地位。

So , international taxation competition has significant and relatively independent position in macro-economic policy .

国际税收竞争既有其正面效应，亦有一定负面效应。

The international tax competition has its positive effect and its negative effect as well .

试论国际税收竞争的法律后果

On Legal Consequences of International Tax Competition

美国税收改革是对日益增长的国际税收竞争压力的最好回应。

S.tax reform is the best response to the increasing pressures of international tax competition .

国际税收竞争既可能推动经济的发展，也可能阻碍经济的发展。

International competition of taxation can contribute to as well as hinder the development of economy .

利用数理经济学的方法建立一个简单的不对称国际税收竞争模型。

A simple model of asymmetric international tax competition is made by using mathematics economics method .

第四章从国际税收竞争到国际税收协调。

In this chapter , some equity and efficiency considerations of international tax competition is presented .

第四章是承前启后的章节，论述国际税收竞争对受控外国企业税制设计提出的要求。

The fourth chapter discusses international tax competition raised four requirements to controlled foreign enterprises rules .

不对称国际税收竞争下我国税收政策选择研究

Researches on the Choice of China 's Taxation Policy under the Circumstance of Asymmetric International Tax Competition

国际税收竞争所引起的跨国利润转移为避税地的存在和发展奠定了物质基础。

Multinational profit transfer caused by this competition establishes material foundation for existence and development of tax-heaven .

伴随经济全球化的进程，国际税收竞争产生并日趋加剧。

With the process of economic globalization , intemational tax competition has been initiated and increasingly developed .

国际税收竞争其根本目的在于：通过良好的税制环境来吸引更多的国际经济资源。

The purpose of international competition is to draw more international economic resources with good tax circumstances .