| 论政府间税收竞争的理论基础 |
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| 引用本文： | 丁国峰,毕金平.论政府间税收竞争的理论基础[J].乡镇经济,2010,1(1):49-52. |
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| 作者姓名： | 丁国峰 毕金平 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥,230039 |
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| 基金项目： | 安徽省教育厅人文社会科学重点项目 |
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| 摘 要： | 如何认识、评价和规范我国地方政府间税收竞争行为的基本内涵是政府间税收竞争合法与非法的理论前提，能为政府间税收竞争的有序发展提供制度保障。文章探讨政府间税收竞争的理论根源，分析我国政府间税收竞争的法理基础，有利于规范政府间税收竞争行为，促进经济平稳快速发展。
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| 关 键 词： | 政府 税收竞争 财政分权 理论基础 |
On the Basic Theory for Tax Competition among Chinese Governments |
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| DING Guo-feng,BI Jin-ping.On the Basic Theory for Tax Competition among Chinese Governments[J].Rural Economy,2010,1(1):49-52. |
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| Authors: | DING Guo-feng BI Jin-ping |
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| Institution: | (School of Law, Anhui University, Hefei 230039, China) |
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| Abstract: | How to understand, evaluate and standardize the basic content of tax competition among governments in our country is related to defining legal and illegal theoretical premise among the intergovernmental tax competition, which can provide system protection for the orderly development of the intergovernmental tax competition. The paper explores the root causes of theory on tax competition between the Chinese governments, further analyses legal basis of tax competition between the Chinese governments, which is helpful to regulate tax competition among governments under the laws, and improves steady and rapid economic development. |
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| Keywords: | government tax competition fiscal decentralization basic theory |
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