税收竞争、税收负担与经济发展的关系及政策选择

税收负担与经济增长的相关理论证明,适度的低税负有利于经济增长,但因税收负担不公平而形成的税收竞争格局在刺激我国经济快速发展的同时也拉大了内部差距,进一步强化了不公平竞争。随着经济全球化浪潮的加速,国际税收竞争也越来越激烈。因而,针对我国国内经济差距扩大的现实国情,改革相应的财政税收制度,采取灵活的税收竞争政策已成为保持我国经济持续快速发展的迫切要求。

The Relation and Policy Choice about Tax Competition, Tax Burden and Economical Development

The related theory of tax burden and the economy growth proved that the moderate low tax burden is advantageous in the economy growth,because of the unfair tax burden makes the tax competition pattern while to stimulate our country economy fast development,also has enlarged the internal disparity,further strengthened the unfair competition.At the same time,along with the economical globalization tide acceleration,the international tax competition more and more is also intense.Thus,expands in view of our country domestic economical disparity the realistic national condition,reforms the corresponding financial tax system,adopts the nimble tax competition policy to become maintains the urgent need which our country economy continues fast to develop.