| 税收优惠与税收竞争政策利弊分析及启示 |
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| 引用本文： | 王紫源,周国峰.税收优惠与税收竞争政策利弊分析及启示[J].贵州商业高等专科学校学报,2007,20(1):27-30. |
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| 作者姓名： | 王紫源 周国峰 |
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| 作者单位： | 贵州大学,经济学院,贵州,贵阳,550025 |
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| 摘 要： | 在经济全球化的背景下,通过论述经济全球化、税收国际化、国际税收竞争与税收优惠的关系,主张纵向研究国际税收竞争,从国民经济发展的全局出发审视利用税收优惠手段参与国际税收竞争的利与弊.
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| 关 键 词： | 国际税收竞争 税收优惠 利弊 |
| 文章编号： | 1671-9549（2007）01-0027-04 |
| 收稿时间： | 2006-11-14 |
| 修稿时间： | 2006年11月14 |
Analysis of the pros and preferential tax policy and tax competition Inspiration |
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| Wang Zhi-yuan,Zhou Guo-feng.Analysis of the pros and preferential tax policy and tax competition Inspiration[J].Journal of Guizhou Commercial College,2007,20(1):27-30. |
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| Authors: | Wang Zhi-yuan Zhou Guo-feng |
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| Abstract: | From the background of economic globalization, this paper discusses the economic globalization, international taxation, International Tax Competition and Tax concessions, advocates longitudinal study of international tax competition, proceeding from the overall situation of national economic development tax incentives used to examine the pros and means to participate in international tax competition. |
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| Keywords: | International Tax Competition Tax breaks |
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