试论国际税收竞争的法律后果。
避税地税制模式是税收竞争的彻底表现。
The tax form from the tax haven is also the expression of tax competition.
国际税收竞争既有其正面效应，亦有一定负面效应。
The international tax competition has its positive effect and its negative effect as well.
然而，近年来国际税收竞争的影响却一直存在争议。
However, the effect of international tax competition has been debated fierce in recent years.
一些国家却以一种防御性的、无效的方式来回应税收竞争。
Some nations are responding to tax competition in defensive and unproductive ways.
同时在这些国家中，对国内纵向税收竞争的研究也较为深入。
At the same time in these countries, tax competition on the domestic longitudinal study deeper.
聪明的国家把国际税收竞争当作是一次机遇而不是一个威胁。
Smart nations are treating international tax competition as an opportunity, not a threat.
租税正义联盟的约翰·克里斯滕森就“税收竞争”进行了解释。
John Christensen of the tax Justice Network takes issue with the term "tax competition".
同时，本文对税收竞争的非效率表现作了基于现实基础的解释。
At the same time, we also explain the reality foundation of the inefficiency of tax competition.
地方财政竞争包括支出竞争和税收竞争，其理论基础是财政分权理论。
Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.
各国在提供税收优惠上相互攀比，形成了过度的税收竞争，即有害税收竞争。
The countries offer more favorite tax policies competitively, which forms over competition on tax what we called harmful tax competition.
本文是在新经济地理学的框架下，分析产业集聚效应对地区间税收竞争的影响。
This paper analyses agglomeration effects of interregional tax competition in the new economic geography settings.
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。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果；
The decrease of the business income tax and tariff is the obvious result of the competing tax.
中国东盟自由贸易区中成员国之间的税收政策差异产生税收冲突，形成有害税收竞争。
The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
在第三段，国际税收竞争的负面影响将被讨论，并将在下面的段落中讨论的正面影响。
In paragraph three, the negative effect of international tax competition will be discussed and the positive effect will be discussed in the following paragraph.
本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
自二十世纪50年代以来，财政竞争经历了从单纯的税收竞争到税收与支出的混合竞争阶段。
Since the 1950s, financial competition undergoes from taxation competition to mixed competition of taxation and expenditure.
OECD于1996年启动了“反有害税收竞争”项目，涵盖基于相同背景的若干行动以相互照应。
The OECD's “harmful-tax” project, launched in 1996, covered some of the same ground as its sister initiatives.
第一步，估计税负反应函数，证实了省际间税收竞争的存在性，并且主要以税收模仿的形式存在着。
The first step is to estimate the tax reaction function and the existence of inter-provincial tax competition is confirmed mainly in the form of tax mimicking.
利用1978 - 2005年的省级面板数据，本文构造了一个检验税收竞争效应的经验分析框架。
Using a provincial panel from 1978 to 2005, we develop an empirical framework to identify the effects of inter-province tax competition.
我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
国际税收竞争在国际法层面上和国内法层面上都产生了严重的法律后果，已成为一个不可小觑的法律问题。
Serious legal consequences of international tax competition have been yielded at the level of both international law and national law, and it has become a legal issue at stake.
无法依照针对银行监管和打击金融犯罪的标准对逃税和税收竞争问题上定下国际标准，利率与税率上的不一致就是其原因。
This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.
OECD启动了“反有害税收竞争行动”，意在排除不当的税收竞争并通过调查帮助国外的税收机关收集税收情报。
The OECD launched its "harmful-tax initiative" to get rid of unhealthy tax competition and prod jurisdictions into helping foreign tax authorities with their investigations.
自从1998年经合组织提出“有害税收竞争：一个全球性问题”的报告和指南以来，有关税收竞争的争论一直不断。
The tax competition argument is always continuous ever since 1998 the Economic Organization put forward "harmful tax competition: a global problem" report.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
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