CAJ | 학술논문

税收竞争分为正当竞争和不正当竞争，后者是地方政府滥用税收优惠或变相利用财政奖励手段吸引其他地区创造的税收转移，获得了本不属于本地所创造的税收。不正当税收竞争不仅使创造税源的地区税收流失，破坏全国统一的税收秩序，危害区域间税收公平，而且也为企业偷漏税行为埋下了制度温床。通过探讨地区间不正当税收竞争表现形式、危害及其纠正措施，认为完善地区间的税收分配机制要健全企业总部与基地间税收分享机制，严格清理规范全国税收制度，加强税收转移监控，修订税收征管法和明确国内税收管辖权制度等。
세수경쟁분위정당경쟁화불정당경쟁，후자시지방정부람용세수우혜혹변상이용재정장려수단흡인기타지구창조적세수전이，획득료본불속우본지소창조적세수。불정당세수경쟁불부사창조세원적지구세수류실，파배전국통일적세수질서，위해구역간세수공평，이차야위기업투루세행위매하료제도온상。통과탐토지구간불정당세수경쟁표현형식、위해급기규정조시，인위완선지구간적세수분배궤제요건전기업총부여기지간세수분향궤제，엄격청리규범전국세수제도，가강세수전이감공，수정세수정관법화명학국내세수관할권제도등。
Tax competition includes fair competition and unfair competition .Unfair tax competition means that the local government breaks the law and obtains the tax revenue that should not have been accounted in its region by means abusing tax preferences and fiscal incentives to attract tax created by other areas .Unfair tax competition not only leads to tax loss of some areas ,destroys the national unified tax order ,does harm to regional tax equity ,but also buries a hotbed of corporate tax evasion . This paper mainly discusses the unfair tax competition forms ,harm and corrective measures .In order to improve the revenue distribution mechanism ,it is necessary to improve the tax sharing mechanism between the corporate headquarters and their bases ,to standardize the taxation system ,to strengthen tax transfer monitoring ,to revise the tax administration law and to clear the domestic tax jurisdiction system .