International Tax Competition and rationalize the tax burden _ Financial Papers
in the current more difficult economic situation at home and abroad, how to effectively use the proactive fiscal policy, including macro-economic control measures, including promoting China's economic growth is a common concern, of which a reasonable level of macro tax burden determine is related to the proactive fiscal policy for sustainable use of essential. The author believes that the determination of the tax burden is an empirical question, but also be careful theoretical analysis. In determining the appropriate level of tax burden of reasonableness, not only to take into account the domestic macroeconomic situation and for a few, but also take into account the important impact of international economic factors, particularly the response to the current world, a new round of tax cuts caused by the wave of international tax competitive challenges. This paper deal with the challenges of international tax competition, the specific angles, to discuss appropriate adjustments to China's macro tax burden at present the possibility and necessity, and thus starting on a positive point about the sustainability of fiscal policy views. 1, dialectically, and other international tax competition As economic globalization deepens, sovereign countries are facing the international economic environment has undergone profound changes. States Government in the use of macro-economic policy management process, must face the changing society Jishu, economic Fangmian the Yueshutiaojian. These constraints is an important part of international tax competition, it makes the existence of independent sovereign state tax reform and tax policy capacity of facing a new challenge. International tax competition, reflected in a direct effect on the overall tax burden on a country's level of impact. Since the nineties of the twentieth century generally adopted the world's tax reform tax policy and economic globalization trends in the international tax competition has a direct relationship between the theory of international taxation sector has also strengthened the theory and practice of international tax competition research. Therefore, the need for international tax competition, these effects of the in-depth analysis. The one hand, international tax competition, tax competition, particularly vicious aims to attract non-resident tax base, the production factors and economic activities towards their own. Preferential tax measures will affect investment decisions of multinational enterprises and business locations, to allow full mobility of capital, financial and service industries shift from high-tax countries to low tax countries. If countries are competing to compete without being involved in tax cuts despite constraints, liquidity strong economic activity disappeared from the national tax base. Furthermore, international tax competition will distort the distribution of tax burden, lead to a new unfair. Zai modern society, the tax is not only yes right government to provide public products of the compensation, while also as the implementation of macroeconomic Tiaokong of Bi Yao government financial resources. Therefore, the background of international economic activities, countries must ensure that tax revenue is relatively stable. If not by reducing expenditure to make up the tax base caused by the erosion of financial losses, only on the mobility of production factors and the weak economic activity heavily taxed. Obviously, this reduces the tax burden of the transfer tax system more equitable. Other hand, the use of tax competition, including tax cuts, including means of participating in international competition is a country's sovereignty. A State is entitled to independently determine their own tax arrangements, including setting their tax incentives. Especially in the global capital market has basically formed, national monetary policy to run the case of damage, is a national tax policy to achieve short-term stability and an important tool for long-term structural adjustment. Thus, the initiative to reduce the tax burden to participate in international tax competition, to attract more foreign investment and also to prevent the outflow of domestic capital, the development of the domestic economy, also enhance the international competitiveness of a country a powerful tool. Study found that those who choose to pass the levy to other businesses and citizens to compete with less tax revenue in countries where economic growth has been faster, and the choice of funds raised by the high tax big government and more services in the country, its economic growth would slower. Can be said that a reasonable tax competition between countries has become an efficient allocation of resources a country can choose one of the important tools. In addition, appropriate international tax competition will also help to implement the principle of tax neutrality. Generally considered high rates and discriminatory taxation scope and XXXXXXX of all non-standard tax system will act on the economy, affect the taxpayer's decision-making and behavior, undermining revenue neutral. The trend in the impact of tax competition, countries around the implementation of Le of a series of tax base, lower tax rates Gaige, which to some extent undermined the tax on economic Huodong including labor, savings and investment-distorting effects. If on a global perspective, will Quanqiu as a Gongtong market rates of taxation Jiangdi out the global tax burden reduced from Zhengtishuoliang Shang Xiaojian a tax of Ewaifudan, Conger aligning resource allocations worldwide much 优化, increased international Jingji efficiency; distorting effects of the weakening of the expansion is also derived from the tax base. Broadening the tax base to expand the scope of tax policy instruments, to a certain extent, make up a range of discriminatory taxation on economic behavior induced by the taxpayers. Therefore, we must insist on tax competition, an objective, comprehensive, dialectical development of understanding: the process of economic globalization, tax competition is under the international tax relations of an inevitable phenomenon, which is tax sovereignty In the process of economic globalization, a form of expression; but instead excessive tax competition will hinder the process of economic globalization. Therefore take the \In short, adherence to international tax competition is to examine the dialectical view of the importance of macro-tax burden also made a point. Second, the new trend of the current international tax competition current international tax competition has been out a lot of new trends, and this with the new characteristics of international capital flows and international economic situation growing XXXX closely related. In recent years, international capital flows to the most prominent feature is the continued global capital, large-scale inflow of the United States, led to U.S. financial markets, long-term prosperity and economic growth for the United States, a steady stream of financial support. However, since the second half of 2000, the international economy has many changes. The United States in recent years, sustained economic growth has slowed down, the so-called \European economies subject to country of its economic structure, deep-seated contradictions and the European integration process has increased uncertainty and weakness. Japan as the \ Slowing global economic growth in this context, the international capital market is also facing a new round of adjustment. XXXX developed and emerging market economies are seeking to attract international capital through various means to stimulate domestic investment and the need to spur economic growth. The tax instruments has become an important means of national macroeconomic regulation and control tissue section. The current world economy is to trigger a new round of massive tax cut campaign. We can say that the reality in the context of economic globalization, tax competition has become a country to enhance the international competitiveness of key sectors. For developed countries, its main objective of tax cuts is to stimulate domestic consumption and investment and economic growth. United States Congress in 2001 by the end of May through the next 10 years, 1.35 trillion dollar tax cut bill, which focuses on reducing personal income tax. All tax cuts in the financial, personal income tax accounted for nearly 65%. The tax cut bill hope that will not only boost spending and technology innovation and development of SMEs Promotion. Canada in the 2000 budget to develop a five-year tax plan, the plan would tax 58 billion Canadian dollars. The main measures include reducing tax rates and other tax cuts, expected in the next five years to make Canada's corporate tax rate of the major industrial countries and the West generally flat. France began in September 2000 to take the next three years a series of tax cuts, tax cuts estimated to total up to 120 billion francs. Related to personal income tax, corporation tax, stamp duty vehicles, petroleum products within the social security contributions, fees, taxes,Cheap Designer Handbags, and five types of taxes. Germany in May 2000 adopted a package of measures to reduce personal income tax and corporate tax is provided until 2005, 45 billion marks a year tax cut in order to promote economic growth in Germany. Japan has also recently considered adopting various measures including tax cuts to stimulate the sluggish stock market and enhance consumer confidence. On emerging market countries and regions, the tax cut is mainly to attract foreign capital inflows in order to solve the financial crisis emerged in the process of economic reconstruction of the huge capital supply needs of a large number of products and industrial restructuring funds. South East to countries to implement tax cuts and tax incentives is particularly strong. Indonesian Government in 2000 proposed to tax incentives at the core of the new foreign policy. Singapore on the field of production and research and development investment in equipment to take the tax cuts, sharply reduced the tax burden on foreign-funded enterprises. Philippines, Malaysia and other countries to attract new foreign investment policy is basically a new round of tax cuts over the competition started. Other emerging market economies such as Brazil, Hungary, and Russia, have also developed a series of tax cuts to encourage foreign investment and tax incentives. Made in Brazil to allow local governments to attract foreign investors to set their own tax incentives, states can offer to foreign investors than the actual situation of the federal government to determine the preferential policies. All in all, as economic globalization is increasingly deepening and the economy inherent in the modern world market supply and demand in the intensification of contradictions, XXXX developed and emerging market economies are conducting a new round of tax cuts reform, a demand to attract foreign investment, two seek to stimulate the domestic economy. Objective of this tax cut movement caused the intensification of international tax competition. This shows that, in the new economic environment, government tax policy has increasingly become an important tool of economic management. It must be noted that such tax cuts and tax norms and optimization are combined. Revenue neutral, equitable income distribution and the multiple macro economy between the principle of effective integration of increasingly intensive market economy countries in the development process in achieving the goal. Third, to deal with international tax competition and active fiscal policy,Cheap Designer Handbags, sustainability of the current international tax competition XXXXXXXXX significance is the multi-state, which includes not only that we should actively respond to the challenges of international tax competition, tax competition and reasonable use of appropriate policies, including tax reform and improvement should speed up the pace and reasonably determine the level of overall tax burden. I should note here the main point is that we should integrate the new trend of international tax competition, revenue in China from the use of active fiscal policy and the implementation of the inherent role of active fiscal policy, international finance and taxation background to this new perspective, to study the current positive the sustainability of fiscal policy. What is the proactive fiscal policy sustainability? Many scholars have made a good point, in my opinion, the sustainability of the proactive fiscal policy, including at least the following three aspects: First, the implementation of this policy to maximize the time effect, the second is the policy minimize the risk of execution, three timely adjustment of this policy and even conversion. Generally speaking, since 1998 China has implemented active fiscal policy in these areas have made a good effect or has been in practice, constantly sum up experience and to perfect. First, on the positive effects of fiscal policy is obvious, from the specific historical conditions of China to issue bonds as the main form of proactive fiscal policy to expand domestic demand and curb deflation has already achieved significant results. This not only reflected in the makeup of our implementation of this policy accurately judging the situation at that time, then I am tired of the government performance in the implementation of policy direction and policy on the rational combination of options. Second, the proactive fiscal policy on risk control, the practice of the past few years has proved to be successful. Central to this phased response characteristic of fiscal policy has been clear that this policy taking fully into account the possible financial risks, in the bond space of grasp, state bond projects and quality assurance, inhibition of deflation Trends and new signs to prevent XXXX inflation and short-term use of fiscal policy and financial resources of long-term supply of coordination achieved convincing results. Third, on the timely adjustment of the proactive fiscal policy is a policy of continued success of the important aspects of successful practice in recent years include the control of the intensity of this policy, the choice of specific measures, and a prudent monetary policy and related policies <DIV class = \
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in the current more difficult economic situation at home and abroad, how to effectively use the proactive fiscal policy, including macro-economic control measures, including promoting China's economic growth is a common concern, of which a reasonable level of macro tax burden determine is related to the proactive fiscal policy for sustainable use of essential. The author believes that the determination of the tax burden is an empirical question, but also be careful theoretical analysis. In determining the appropriate level of tax burden of reasonableness, not only to take into account the domestic macroeconomic situation and for a few, but also take into account the important impact of international economic factors, particularly the response to the current world, a new round of tax cuts caused by the wave of international tax competitive challenges. This paper deal with the challenges of international tax competition, the specific angles, to discuss appropriate adjustments to China's macro tax burden at present the possibility and necessity, and thus starting on a positive point about the sustainability of fiscal policy views. 1, dialectically, and other international tax competition As economic globalization deepens, sovereign countries are facing the international economic environment has undergone profound changes. States Government in the use of macro-economic policy management process, must face the changing society Jishu, economic Fangmian the Yueshutiaojian. These constraints is an important part of international tax competition, it makes the existence of independent sovereign state tax reform and tax policy capacity of facing a new challenge. International tax competition, reflected in a direct effect on the overall tax burden on a country's level of impact. Since the nineties of the twentieth century generally adopted the world's tax reform tax policy and economic globalization trends in the international tax competition has a direct relationship between the theory of international taxation sector has also strengthened the theory and practice of international tax competition research. Therefore, the need for international tax competition, these effects of the in-depth analysis. The one hand, international tax competition, tax competition, particularly vicious aims to attract non-resident tax base, the production factors and economic activities towards their own. Preferential tax measures will affect investment decisions of multinational enterprises and business locations, to allow full mobility of capital, financial and service industries shift from high-tax countries to low tax countries. If countries are competing to compete without being involved in tax cuts despite constraints, liquidity strong economic activity disappeared from the national tax base. Furthermore, international tax competition will distort the distribution of tax burden, lead to a new unfair. Zai modern society, the tax is not only yes right government to provide public products of the compensation, while also as the implementation of macroeconomic Tiaokong of Bi Yao government financial resources. Therefore, the background of international economic activities, countries must ensure that tax revenue is relatively stable. If not by reducing expenditure to make up the tax base caused by the erosion of financial losses, only on the mobility of production factors and the weak economic activity heavily taxed. Obviously, this reduces the tax burden of the transfer tax system more equitable. Other hand, the use of tax competition, including tax cuts, including means of participating in international competition is a country's sovereignty. A State is entitled to independently determine their own tax arrangements, including setting their tax incentives. Especially in the global capital market has basically formed, national monetary policy to run the case of damage, is a national tax policy to achieve short-term stability and an important tool for long-term structural adjustment. Thus, the initiative to reduce the tax burden to participate in international tax competition, to attract more foreign investment and also to prevent the outflow of domestic capital, the development of the domestic economy, also enhance the international competitiveness of a country a powerful tool. Study found that those who choose to pass the levy to other businesses and citizens to compete with less tax revenue in countries where economic growth has been faster, and the choice of funds raised by the high tax big government and more services in the country, its economic growth would slower. Can be said that a reasonable tax competition between countries has become an efficient allocation of resources a country can choose one of the important tools. In addition, appropriate international tax competition will also help to implement the principle of tax neutrality. Generally considered high rates and discriminatory taxation scope and XXXXXXX of all non-standard tax system will act on the economy, affect the taxpayer's decision-making and behavior, undermining revenue neutral. The trend in the impact of tax competition, countries around the implementation of Le of a series of tax base, lower tax rates Gaige, which to some extent undermined the tax on economic Huodong including labor, savings and investment-distorting effects. If on a global perspective, will Quanqiu as a Gongtong market rates of taxation Jiangdi out the global tax burden reduced from Zhengtishuoliang Shang Xiaojian a tax of Ewaifudan, Conger aligning resource allocations worldwide much 优化, increased international Jingji efficiency; distorting effects of the weakening of the expansion is also derived from the tax base. Broadening the tax base to expand the scope of tax policy instruments, to a certain extent, make up a range of discriminatory taxation on economic behavior induced by the taxpayers. Therefore, we must insist on tax competition, an objective, comprehensive, dialectical development of understanding: the process of economic globalization, tax competition is under the international tax relations of an inevitable phenomenon, which is tax sovereignty In the process of economic globalization, a form of expression; but instead excessive tax competition will hinder the process of economic globalization. Therefore take the \In short, adherence to international tax competition is to examine the dialectical view of the importance of macro-tax burden also made a point. Second, the new trend of the current international tax competition current international tax competition has been out a lot of new trends, and this with the new characteristics of international capital flows and international economic situation growing XXXX closely related. In recent years, international capital flows to the most prominent feature is the continued global capital, large-scale inflow of the United States, led to U.S. financial markets, long-term prosperity and economic growth for the United States, a steady stream of financial support. However, since the second half of 2000, the international economy has many changes. The United States in recent years, sustained economic growth has slowed down, the so-called \European economies subject to country of its economic structure, deep-seated contradictions and the European integration process has increased uncertainty and weakness. Japan as the \ Slowing global economic growth in this context, the international capital market is also facing a new round of adjustment. XXXX developed and emerging market economies are seeking to attract international capital through various means to stimulate domestic investment and the need to spur economic growth. The tax instruments has become an important means of national macroeconomic regulation and control tissue section. The current world economy is to trigger a new round of massive tax cut campaign. We can say that the reality in the context of economic globalization, tax competition has become a country to enhance the international competitiveness of key sectors. For developed countries, its main objective of tax cuts is to stimulate domestic consumption and investment and economic growth. United States Congress in 2001 by the end of May through the next 10 years, 1.35 trillion dollar tax cut bill, which focuses on reducing personal income tax. All tax cuts in the financial, personal income tax accounted for nearly 65%. The tax cut bill hope that will not only boost spending and technology innovation and development of SMEs Promotion. Canada in the 2000 budget to develop a five-year tax plan, the plan would tax 58 billion Canadian dollars. The main measures include reducing tax rates and other tax cuts, expected in the next five years to make Canada's corporate tax rate of the major industrial countries and the West generally flat. France began in September 2000 to take the next three years a series of tax cuts, tax cuts estimated to total up to 120 billion francs. Related to personal income tax, corporation tax, stamp duty vehicles, petroleum products within the social security contributions, fees, taxes,Cheap Designer Handbags, and five types of taxes. Germany in May 2000 adopted a package of measures to reduce personal income tax and corporate tax is provided until 2005, 45 billion marks a year tax cut in order to promote economic growth in Germany. Japan has also recently considered adopting various measures including tax cuts to stimulate the sluggish stock market and enhance consumer confidence. On emerging market countries and regions, the tax cut is mainly to attract foreign capital inflows in order to solve the financial crisis emerged in the process of economic reconstruction of the huge capital supply needs of a large number of products and industrial restructuring funds. South East to countries to implement tax cuts and tax incentives is particularly strong. Indonesian Government in 2000 proposed to tax incentives at the core of the new foreign policy. Singapore on the field of production and research and development investment in equipment to take the tax cuts, sharply reduced the tax burden on foreign-funded enterprises. Philippines, Malaysia and other countries to attract new foreign investment policy is basically a new round of tax cuts over the competition started. Other emerging market economies such as Brazil, Hungary, and Russia, have also developed a series of tax cuts to encourage foreign investment and tax incentives. Made in Brazil to allow local governments to attract foreign investors to set their own tax incentives, states can offer to foreign investors than the actual situation of the federal government to determine the preferential policies. All in all, as economic globalization is increasingly deepening and the economy inherent in the modern world market supply and demand in the intensification of contradictions, XXXX developed and emerging market economies are conducting a new round of tax cuts reform, a demand to attract foreign investment, two seek to stimulate the domestic economy. Objective of this tax cut movement caused the intensification of international tax competition. This shows that, in the new economic environment, government tax policy has increasingly become an important tool of economic management. It must be noted that such tax cuts and tax norms and optimization are combined. Revenue neutral, equitable income distribution and the multiple macro economy between the principle of effective integration of increasingly intensive market economy countries in the development process in achieving the goal. Third, to deal with international tax competition and active fiscal policy,Cheap Designer Handbags, sustainability of the current international tax competition XXXXXXXXX significance is the multi-state, which includes not only that we should actively respond to the challenges of international tax competition, tax competition and reasonable use of appropriate policies, including tax reform and improvement should speed up the pace and reasonably determine the level of overall tax burden. I should note here the main point is that we should integrate the new trend of international tax competition, revenue in China from the use of active fiscal policy and the implementation of the inherent role of active fiscal policy, international finance and taxation background to this new perspective, to study the current positive the sustainability of fiscal policy. What is the proactive fiscal policy sustainability? Many scholars have made a good point, in my opinion, the sustainability of the proactive fiscal policy, including at least the following three aspects: First, the implementation of this policy to maximize the time effect, the second is the policy minimize the risk of execution, three timely adjustment of this policy and even conversion. Generally speaking, since 1998 China has implemented active fiscal policy in these areas have made a good effect or has been in practice, constantly sum up experience and to perfect. First, on the positive effects of fiscal policy is obvious, from the specific historical conditions of China to issue bonds as the main form of proactive fiscal policy to expand domestic demand and curb deflation has already achieved significant results. This not only reflected in the makeup of our implementation of this policy accurately judging the situation at that time, then I am tired of the government performance in the implementation of policy direction and policy on the rational combination of options. Second, the proactive fiscal policy on risk control, the practice of the past few years has proved to be successful. Central to this phased response characteristic of fiscal policy has been clear that this policy taking fully into account the possible financial risks, in the bond space of grasp, state bond projects and quality assurance, inhibition of deflation Trends and new signs to prevent XXXX inflation and short-term use of fiscal policy and financial resources of long-term supply of coordination achieved convincing results. Third, on the timely adjustment of the proactive fiscal policy is a policy of continued success of the important aspects of successful practice in recent years include the control of the intensity of this policy, the choice of specific measures, and a prudent monetary policy and related policies <DIV class = \
相关的主题文章：
Employment injuries and damages for the difference
International Tax Competition and rationalize the tax burden _ _2152 Financial Papers
[2] Next