国际税收竞争对我国税收优惠制度选择的影响

在经济全球化的今天,虽然有协调国际税收的必要,但国际税收竞争不可避免。同时,入世后,我们还应关注国际税制发展的新动向,适时调整我国的税收优惠制度,使其在WTO框架下良性运作,促进我国经济的发展。本文分析了国际税收竞争的正负效应,并给出了OECD关于有害税收竞争的规定。在具体分析我国税收优惠形式的基础上指明了它目前的缺陷,对未来我国税收优惠选择提出几点看法。

The Influence of International Tax Competition Upon the Choice of Our Tax Preferences

With the globalization of world economy, it is necessary to coordinate international taxation, but the international tax competition is unavoidable. Meanwhile, after entering WTO, we should pay close attention to the new tendency of development of international tax system, and adjust our country's tax preference policies in good time to make it operate under WTO frame and promote the development of economy. This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition. After analyzing the form of our foreign tax preferences,it points out some present defects, and then draw lessons from forms of tax preferences that adopted in Europe and America,etc. It has also put forward some views on the choice of our tax preferences in the future.