巴西税制.doc

外国税制结业论文
巴西地方税及对我国的启示
学号 090404040
班级财政Q0941
姓名姚登宝
日期 2012年6月3日
内容提要:州际税收转移有其理论背景。经济的发展,不可避免地会出现程度不同的税收转移现象。巴西州际税收转移究其原因主要由税收制度和财政体制造成,为此,巴西政府将完善税收立法、明确中央与地方税收管理权限以及建立政府间转移支付制度作为协调对策。中国和巴西都是发展中国家,国情具有一定的相似性,因此,中国可以借鉴巴西的经验,从税基共享、监控税源,完善税收立法、规范税权以及强化组织管理、协调税收转移三方面解决我国的税收转移问题。
关键词:巴西州际税收转移州际税收协调财政体制
indicative abstract
Interstate tax shifting its theoretical background. Economic development, inevitably there will be varying degrees of tax shifting phenomenon. Brazilian interstate tax shift The reason is mainly caused by the tax system and financial system, the Brazilian government will improve the tax legislation, a clear central and local tax administration privileges and the establishment of the intergovernmental transfer payment system as a coordinated response. China and Brazil are both developing countries, the country has a certain similarity, so that China can learn from Brazil's experience, sharing, monitoring sources of tax revenue from the tax base, improve the tax legislation, the right to standardize tax and to strengthen anization and management, coordination of the three aspects of the tax shift solve the problem of the tax shift.
Key words: Brazilian interstate tax shift Interstate Tax Coordination in the financial system

一、州际税收转移的理论背景:
税收转移是指本属于一个主体或地方的税收被转移到另一个主体或地方的现象。从理论上讲税收应与税源一致,然而,在实践中由于税收制度或地区经济不平衡等因素经常导致有税源的地方无税收而无税源的地方有税收。此时,税收与