Question

急求论文英语翻译！！！！

摘 要
在我国改革开放之前，由于一直实行高度中央集权的财政管理体制，地方政府没有自身的经济利益和税收权限，也就不存在政府间税收竞争。改革开放以来，我国各级政府逐渐形成了独立的经济利益，纷纷展开竞争活动，政治上的分权与财政上的让利使地方财政利益日益凸显。随着财政分权的逐步推进，尤其是分税制的确立，地方政府在财政支出上有了一定自主权，在取得收入上享有很大的自由裁量权，类似于西方联邦制国家的政府间税收竞争就应运而生了。税收作为国家收入的主要来源，也是国家实行宏观调控的一个重要经济杠杆。通过税收征管筹集财政收入，参与社会收入分配，可以缓解分配不公，促进社会公平;通过落实税收优惠政策，扶持社会弱势群体，可以推进社会进步，促进社会稳定和谐。因此，和谐税收建设直接关系到构建社会主义和谐社会的成效。税收竞争同样属于竞争行为，虽然有着特殊的表现形式、发生在特殊的竞争领域，但依然遵循同样的竞争规律。本文运用政府间税收竞争的一般理论，对我国政府间税收竞争问题进行研究，并提出规范我国政府间税收竞争的一些建议。具体而言包括以下几部分：
第一部分：绪论。本选题的研究背景、研究目的和意义、文献综述。
第二部分：政府间税收竞争相关理论解析。对政府税收竞争的内涵，分类及效应进行了分析。
第三部分：我国政府间税收竞争现状分析。对我国政府间税收竞争的形成条件和基本框架进行了说明，并就现阶段政府税收竞争的表现形式进行了分析。
第四部分：规范我国地方政府间税收竞争的对策。文章从政府职能、政府间财政关系、税收计划管理、税收竞争规制四方面提出了些意见。
关键词：政府 税收竞争 分税制 税收计划

Answer 1

In China's reform and opening, because of the high before the centralized management system of local government financial, economic benefit and without their tax authority, also did not exist between government tax competition. Since the reform and opening up, China's government at all levels, gradually formed independent economic interests, competition activities, political power and financial benefits local financial interests. With the gradually advance the fiscal decentralization, especially the establishment of local government system of fiscal expenditure, in a certain independence, in a large income at the discretion of the western federalism, similar to the national government tax competition. Taxation as the main source of revenue in some countries, but also the national macro-control is an important economic lever. Through taxation revenue, raise to participate in social income distribution, can alleviate the unfair distribution, promote social fairness, Through the implement preferential tax policy, support social vulnerable groups, and promoting social progress, promote social stability and harmonious. Therefore, the construction of harmonious taxes directly related to the construction of harmonious society of socialism. Tax competition also belongs to the competition, although has the special form, in particular the competition field, but still follow the same rule of competition. Based on the theories of tax competition between government tax competition between research in China, and put forward the norms of tax competition between the government, some Suggestions. Specific include the following several parts:
The first part: introduction. This topic research background, research purpose and meaning, the literature review.
The second part: the government tax competition between related theory. The connotation of government tax competition, classification and effect are analyzed.
The third part of our government tax competition between analysis. For our government tax competition between the formation conditions and the basic framework were explained, and the current tax competition forms are analyzed.
Part four: the standard of interlocal tax competition. From the government function, intergovernmental financial relationship, tax planning management, tax competition regulation puts forward some views in four.
Keywords: government tax revenue plan tax competition