论OECD反有害税收竞争——兼论我国国际税收竞争对策

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。

Study on OECD Counteracting Harmful Tax Competition——On the Countermeasure to International Tax Competition

The 2004 OECD counteracting harmful tax competition progress report indicates the action to counteract harmful tax competition suspended temporarily.This article summarizes the "three turns" and "three achievements" between 1998 and 2004 and the different attitudes of every country,and emphasizes the problem of "what is the harmful tax competition","tax haven and preferential tax regime","transparency and exchange of information" and "united defensive measures".According to the new change of the circumstances, it puts forward the problems,experiences and countermeasures.