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本文通过对我国地方政府增值税竞争的种种表现的分析,指出我国地方政府增值税竞争最突出的问题就是竞争手段的非规范性。借鉴发达国家增值税的改革经验,适当调整我国增值税管理体制,可以达到规范地方政府增值税竞争行为的目的。
Through the analysis of the performance of the VAT competition of local governments in our country, this paper points out that the most prominent issue of the VAT competition of local governments in our country is the non-normativeness of competition means. Draw lessons from the experience of VAT reform in developed countries and properly adjust the VAT management system in our country so as to achieve the purpose of standardizing the VAT competition of local governments.