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地区间以吸引生产要素流入为主要特征的税源竞争现象普遍存在。本文对北京市各区县间税源竞争现象、主要手段进行了调查,并对税源竞争的影响进行了分析。本文认为,规范、合理的税源竞争有助于发挥各区、县地方政府的积极性,促进政府提高经济效率,有助于生产要素的正向流动,有利于经济发展。但是,政府间过度的、无序的竞争往往会给经济和社会带来诸多负面影响。规范区县间税源竞争行为,一是应从源头上,减除区县政府的税源竞争压力,从多方面考核区县政府业绩;二是应对税源竞争手段进行适当规范和限制,防止恶性竞争;三是建立和规范相关协调机制,对企业跨区县转移进行协调;四是完善相应的配套措施。
Regional competition to attract the inflow of factors of production as the main feature of the tax source is widespread. This paper investigates the phenomenon of tax source competition in all districts and counties in Beijing, and analyzes the impact of tax source competition. This paper argues that a standardized and reasonable tax source competition helps to exert the enthusiasm of local governments in all districts and counties and promote the government to improve economic efficiency, contribute to the positive flow of production factors and promote economic development. However, excessive and disorderly competition among governments often has many negative impacts on the economy and society. First, from the source, we should deduct the pressure from the district and county governments on the competition of tax sources, and check the performance of district and county governments in many aspects. Second, we should properly regulate and limit the competition of tax sources to prevent vicious competition. Third, It is to establish and standardize the relevant coordination mechanism and coordinate the transfer of enterprises across districts and counties. Fourth, improve the corresponding supporting measures.