税收优惠的国际竞争与影响

税收优惠竞争具有促进自由竞争、保障发展中国家的利益、保障外国投资者利益、对征税权力的约束的正面影响,也具有破坏生产效率、损害税收公平与社会福利、侵蚀其它地区的税基、破坏所得税的累进效果等负面影响。我国在新时期的税收优惠调整中,应该根据税收优惠竞争的正、负面影响综合考虑吸引投资与全民福利最大化双重因素。

The International Competitions and Effects of Tax Preferences

With the development of international process,the competition of tax preferences exist among countries in the world.The tax preferences can improve the free competition,protect the interest of the developing countries and the interest of the investors abroad,control the restraint of levy power,but also can spoil production efficiency and tax fairness and social welfare,erode the tax base of other regions and destroy the progressive effect of income tax.So,the double factors of the national well-being maximization and attracting investment should be considered according to the positive and negative influence during adjusting tax preferences.