西部地区税收竞争特征及政策取向分析

无论是自身经济实力还是财税制度安排都使西部地区在税收竞争中先天不足,在当前愈演愈烈的税收竞争中逐渐凸显出被动性、政策诱因性及弱势竞争等特征。本文就当前西部地区税收竞争的特征展开讨论并提出相应的政策建议,对规范税收竞争,加强政府间税收协调,构建和谐税收具有现实意义。

An Analysis on Tax Competition Characters and Policy Orientation in the Western Reglons

There are congenital deficiencies both in economic power and fiscal system arrangement in the western regions,by which an inferior position in tax competition is resulted.It shows many characters such as passivity,policy induced and disadvantaged competition.This paper discusses the tax competition characters in western region and proposes relevant policy orientation.It is of practical significance to standardize tax competition and strengthen tax coordination among local governments.