地方税收竞争

地方税收竞争的分类可根据不同的标准为之。

Local tax competition can be classified according to different standards it .

总部经济下地方税收竞争的博弈分析

Analysis of local tax competition with headquarter economy

对地方税收竞争进行法律规制，这既是依法治国的体现，也是目前规范税收竞争秩序的客观需要。

Tax competition on the local legal regulation , which is both the embodiment of the rule of law , tax competition is also currently regulate the order of an objective need .

本文通过对地方税收竞争的分类和主要形式的分析，总结出地方税收竞争形成的内、外因，并对规范我国地方税收竞争提出若干看法。

Through local tax competition and the classification of the main forms of analysis , summed up the local form of tax competition , the external and local norms of our views on a number of tax competition .

第三部分介绍了中央政府在愈演愈烈的地方政府税收竞争中起到的重要作用，阐述了在中央视角下研究我国横向税收竞争的紧迫性和必要性。

The third section describes that the central government plays an important role in the increasingly fierce competition of the local government , and it is urgent and necessary to study the horizontal tax competition in the central perspective .

尽管我国已出台相关法律法规来规范地方恶性税收竞争，但是这一系列法律法规同我国目前严峻的地方恶性税收竞争相比较，还存在许多的问题。

Despite China has promulgated laws and regulations to regulate the local tax vicious competition , but this series of laws and regulations with the current severe competition in local tax revenue compared to the vicious , there are still many problems .

我国地方政府间税收竞争的现状及机理研究

The Research on Actuality and Mechanism of Local Tax Competition in China

国际财政学界普遍认为地方政府间税收竞争是一把双刃剑：一方面，适度的税收竞争有助于发展经济、限制政府规模无限制扩大等；

International fiscal communities believes that interlocal tax competition is a double-edged sword .

第四部分根据前三部分的分析提出规范我国地方政府间税收竞争的相关政策建议。

The fourth part puts forward some related policy suggestions on the standard analysis of inter-local tax competition according to the three parts above .

如何以最为有效的方法来消除这些不合法的竞争，规范我国地方政府间税收竞争是学界、政界非常关心的话题。

How to eliminate these illegal competitions and set a standard for inter-local tax competition in the most effective way is very concerned in the educational and politics circles .

本学位论文在公共财政理论范畴内对地方政府间税收竞争的理论框架进行了深入研究，系统的讨论了其概念界定、构成要素、分类状况以及效应作用等方面的问题。

This thesis give an intensive theoretic framework research of local tax competition in public finance theory , and discuss the conception , factor , category and effect systematically .

因此，为了进一步完善税制，加强税收的宏观调控作用，对我国目前地方政府间税收竞争的现状和机理进行系统的研究是及其必要的。

In order to strengthen macroeconomic control force of tax and promote tax reform , it is very necessary to research the actuality and mechanism of local tax competition in China .

我国地方政府间横向税收竞争问题探析

A Study on the Internal Horizontal Tax Competition

竞争存在于各个领域，我国地方政府间的税收竞争早就存在。

Competition exists in various fields . Tax competition among local governments in our country has existed for a long time .

自20世纪80年代以来，国家政府间、一国内的地方政府间的税收竞争呈现出愈演愈烈的趋势。

From 1980s to now , tax competition among governments in different countries and local governments in the same country takes on a more severely competitive trend .

改革开放后，随着财政分权的逐步推进，地方政府在事权上有了一定自由裁量的空间，各地方政府间利益的独立性也逐渐增强，这为各地方政府展开税收竞争提供了必然性。

After the reform and open , along with the fiscal decentralization promoted step by step , the local government have some discretion in powers and become more and more independent of interests gradually , these provide necessity for the local governments on tax competition .