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本文以河南淮阳国地税局就淮阳自来水公司应税行为性质认定分歧为切入点,通过对分税制背景下的税收管理制度解读,描述广泛存在于地方财力相对紧张的中西部地区国地税部门出现的税收竞争现象,并进一步揭示这一现象背后各利益主体的真实动机。本文的基本结论是:在我国目前的财政管理体制环境及相应的税务管理制度安排下,国地税部门超越各自征税边界的税收竞争行为,表面上是国地税部门就完成任务指标进行的税收资源争夺,实质上则是分税制财政体制下各级政府间的利益博弈。
In this paper, the State Administration of Taxation of Huaiyang in Henan Huaiyang Water Company on the nature of taxable differences in behavior as the starting point for the split, through the tax system under the background of the tax administration system to explain the existence of a wide range of local financial resources in the central and western regions relatively tight tax appear Tax competition phenomenon, and further reveal the true motivation behind the phenomenon of the various stakeholders. The basic conclusion of this paper is that under the current fiscal management system environment and the corresponding tax management system arrangement in our country, the tax competition activities of the state tax departments beyond their respective tax collection boundaries are ostensibly the tax resources for the state tax department to complete the task indicators Competition, in essence, is the game of interests among all levels of government under the tax-sharing system.