| 经济全球化下的国际税收竞争与税收优惠 |
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| 引用本文： | 王良穆,孙红梅.经济全球化下的国际税收竞争与税收优惠[J].财经问题研究,2005,1(4):81-84. |
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| 作者姓名： | 王良穆 孙红梅 |
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| 作者单位： | 中国人民大学,财政金融学院,北京,100872;国家税务总局,税收科学研究所,北京,100038 |
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| 摘 要： | 本文从经济全球化入手,论述了经济全球化、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： | 经济全球化 税收国际化 国际税收竞争 税收优惠 |
| 文章编号： | 1000-176X(2005)04-0081-04 |
| 修稿时间： | 2005年3月1日 |
International Tax Competition and Tax Incentives Under the Background of Economic Globalization |
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| WANG Liang-mu,SUN Hong-mei.International Tax Competition and Tax Incentives Under the Background of Economic Globalization[J].Research On Financial and Economic Issues,2005,1(4):81-84. |
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| Authors: | WANG Liang-mu SUN Hong-mei |
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| Abstract: | To begin with the economic globalization,the article discusses the relations between economic globalization,taxation internationalization,international tax competition and tax incentives. The author suggests that we should regard international tax competition from a longitudinal angel and examine the pros and cons of participating in international tax competition through tax incentives proceeding from the developments of national economy situation taken as a whole. |
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| Keywords: | economic globalization taxation internationalization International tax competition tax incentives |
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