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2004年OECD反有害税收竞争报告的发布标志着自1998年OECD启动的反有害税收竞争行动暂告一段。本文总结了1998-2004年的七年间OECD反有害税收竞争经过的“三个转折”和取得的“三个成果”,以及在此过程中各方对有害税收竞争的不同态度,重点就“什么是有害税收竞争”、“避税地与税收优惠区”、“透明度与信息交换”和“联合防卫措施”等问题作一评论,最后针对国际税收竞争新形势的变化,提出了我国应注意的问题和可借鉴的经验及对策。
The release of OECD Anti-Harmful Tax Competition Report 2004 marks an interim period of anti-harmful tax competition launched by the OECD in 1998. This article summarizes the “three turning points” and the “three achievements” that the OECD anti-harmful tax competition has passed during the seven years between 1998 and 2004 and the different attitudes toward harmful tax competition between the parties in this process. The emphasis is on “what It is harmful tax competition ”,“ tax havens and tax preference zones ”,“ transparency and information exchange ”and“ joint defense measures ”and other issues make a comment, and finally against the changes in the international tax competition in the new situation, put forward our country should pay attention to the problem And can learn from experience and countermeasures.