| 法律控制:遏制政府间恶性税收竞争的有效手段 |
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| 引用本文： | 刘蓉,杨杨.法律控制:遏制政府间恶性税收竞争的有效手段[J].中央财政金融学院学报,2004(8):16-18. |
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| 作者姓名： | 刘蓉 杨杨 |
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| 作者单位： | 西南财经大学，西南财经大学 成都 610074，成都 610074 |
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| 摘 要： | 有效的法律控制制度的缺乏是现阶段我国政府间恶性税收竞争屡禁不止的主要原因.为防止恶性税收竞争的扩散,我们应完善税制税法,尽快制定反垄断法并完善反不正当竞争法;积极推进依法治税,以有效遏制恶性税收竞争.
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| 关 键 词： | 恶性税收竞争 法律控制制度 依法治税 |
| 文章编号： | 1000-1549(2004)08-0016-03 |
| 修稿时间： | 2004年5月8日 |
The Law Coutrolling Contain the Malignant Competition Effective Means of Tax Revenue among the Governments |
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| LIU Rong YANG Yang.The Law Coutrolling Contain the Malignant Competition Effective Means of Tax Revenue among the Governments[J].Journal of Central University of Finance & Economics,2004(8):16-18. |
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| Authors: | LIU Rong YANG Yang |
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| Institution: | LIU Rong YANG Yang |
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| Abstract: | The effective shortage of controlling system of law is the main reason that the malignant tax revenue competition remains incessant after repeated prohibition among our all level government at the present stage. In order to prevent diffusion of malignant tax revenue competition, we should perfect the tax law of the tax system , make the antimonopoly law and perfect the law against competition by inappropriate means as soon as possible; Move forward and manage the tax in accordance with the law actively, in order to contain the malignant tax revenue competition effectively. |
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| Keywords: | Malignant tax revenue competition The law controlling system Manage the tax in accordance with the law |
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