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一、“分税制”财政制度下税收竞争的一般分析(一)研究前提。国内政府间税收竞争是指横向和纵向政府之间争夺税收资源(金)的行为,这意味着单个政府的行为能够影响税收收入在政府间的分配。对于不能或不会影响税收收入在政府间分配的行为将不被纳入政
First, the “tax system ” The general analysis of tax competition under the financial system (A) research premise. Tax competition among domestic governments refers to the competition between horizontal and vertical governments for tax resources (gold), which means that the behavior of a single government can affect the distribution of tax revenue among governments. The government will not be able to or will not affect the distribution of tax revenue among governments