뺭볃샭싛폫뺭볃맜샭ꆡ2007쓪뗚11웚ꆡ쮰쫕죄죃랢햹쏦쇙뗄쳴햽벰컒맺뗄톡퓱헅컄뒺(훐맺죋쏱듳톧닆헾뷰죚톧풺,놱뺩ꆡ100872)튻ꆢ떼퇔뛾ꆢ쮰쫕죄죃뗄닺짺폫퇝뇤ꆡꆡ듳뛠쫽맺볒,폈웤쫇랢햹훐맺볒,캪쇋컼틽췢쮰쫕죄죃뗄닺짺뿉틔ힷ쯝떽20쫀볍50쓪듺퓧쳡릩쇋룷훖룷퇹뗄쮰쫕폅믝ꆣ떫평폚탭뛠맺볒퓚웚,떱쪱펢맺믊볒캯풱믡붨틩펢맺닉폃쮰쫕죄죃,쪵탐쫴죋풭퓲뗄쮰쫕맜쾽좨쪱뛔놾맺춶헟살ퟔ뺳떫떱쪱놻맺믡럱뻶ꆣ횱떽1961쓪,맺믡닅춨맽램췢뗄쯹뗃쪵탐쇋틑쓉쮰뿮뗖쏢훆뛈,벴췢맺쮰쫕뗖싉쪹헾뢮쓜릻퓚쮫뇟뗄믹뒡짏룸폨랢햹훐맺볒쮰쫕쏢훆뛈,랢햹훐맺볒랢쿖,뛔췢맺춶헟뗄폅믝믡죄죃ꆣ쒿잰뛠쫽랢듯맺볒죧펢맺ꆢ램맺ꆢ뗂맺ꆢ죕틲캪헢훖뗖쏢믺훆뛸뇤뗃컞킧,놾맺럅웺뗄쫕죫믡놾뫍죰뗤뗈뚼뛔랢햹훐맺볒쮰쫕복쏢폅믝듫쪩폨틔놻틆떽춶살풴맺뗄맺뿢ꆣ캪쇋뿋럾헢훖쿖쿳,늻춬돌뛈뗄쮰쫕죄죃ꆣ쮰쫕죄죃펦퓋뛸짺ꆣ쮰쫕죄죃쪵볊짏뻍쫇놾쫤죫20쫀볍웟냋쪮쓪듺,탭뛠랢햹훐맺볒럗럗쪵맺튪쟳놾쫤돶맺뛔웤쳡릩룸춶헟뗄쮰쫕폅믝뗄탐뛔췢뾪럅헾닟틔췆뷸웤맺쓚뺭볃룄룯ꆣ캪컼틽췢놣헏믺훆ꆣ,탭뛠맺볒췹췹믡룸폨췢맺춶헟늻춬탎쪽뗄쮰ꆰ쮰쫕죄죃ꆱ(taxsparing),쫇횸튻맺헾뢮뛔쫕폅믝ꆣ떫퓚뻓힡맺닉폃뗖쏢램뇜쏢쮫훘헷쮰뗄쟩놾맺쓉쮰죋맺췢춶쯹뗃평춶쯹퓚맺복쏢뗄쓇늿뿶쿂,쪵쪩헢킩폅믝퓚뫜듳돌뛈짏컞킧ꆣ캪쇋뇜쏢럖쮰쫕,쫓춬틑뺭뷉쓉,춬퇹룸폨쮰쫕뗖쏢뗄듽살풴맺뗄쮰쫕폅믝ퟮ훕돉캪뻓힡맺뗄쮰쫕쫕죫,룷폶ꆣ튻냣쫇횸뻓힡맺헾뢮늻뷶뛔폚틑쿲쫕죫살풴뗘맺퓚잩뚩쮰쫕킭뚨쪱,살풴맺(랢햹훐맺볒)췹췹맺뷉쓉뗄쮰뛮룸폨쮰쫕뗖쏢,뛸쟒뛔쫕죫살풴뗘맺튪쟳뻓힡맺(랢듯맺볒)룸폨뿧맺쓉쮰죋틔쮰쫕죄캪쇋맄샸췢맺놾뷸탐춶뛸맦뚨뗄쮰쫕믭쏢믲좡죃듽폶,듓뛸쪹뗃웤쮰쫕폅믝듽폶쓜헦헽쪹춶헟쿻뗄쮰뛮,튲룸폨뗖쏢ꆣ웤쫊폃랶캧춨뎣냼삨:뛔쫜틦ꆣ쒿잰,탭뛠랢햹훐맺볒냑쇐죫쮰쫕죄죃쳵뿮춶쯹뗃풤쳡쮰뗄복쏢폅믝폨틔쮰쫕죄죃;뛔펪튵ퟷ캪폫랢듯맺볒잩뚩쮰쫕킭뚨뗄잰쳡쳵볾,뛸탭뛠샻죳쯹뗃쮰뗄복쏢쮰폅믝룸폨죄죃;뮹폐튻킩맺볒랢듯맺볒돶폚뛔놾맺놾쫤돶뗄뾼싇,튲춬틢뛔랢뛔쮫뇟쮰쫕킭뚨잩뚩뫳럇뻓힡맺헾뢮쯹ퟶ돶뗄탂뗄햹훐맺볒쪵쪩쮰쫕죄죃ꆣ1972쓪맺볊짌믡(ICC)쮰쫕폅믝복쏢듫쪩,뺭뗞풼맺룷랽춬틢뫳,튲죏뿉퓚ꆰ맺볊춶횸쓏ꆱ훐죏뿉쇋쮰쫕죄죃쳵뿮ꆣ룸폨쮰쫕죄죃ꆣꆡ[쫕룥쪱볤]ꆡ2007-09-01[ퟷ헟볲뷩]ꆡ헅컄뒺(1968-),쓐,쳬뷲쫐죋,훐맺죋쏱듳톧닆헾뷰죚톧풺닆헾쾵뢱쾵훷죎,뢱뷌쫚,뺭볃톧늩쪿ꆣ61' 1994-2008 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡ뺭볃샭싛폫뺭볃맜샭ꆡ2007쓪뗚11웚뗄맺볒첸에폐죄죃쳵뿮뗄쮰쫕킭뚨ꆣ죽ꆢ쮰쫕죄죃헾닟쏦쇙뗄맺볊쳴햽ퟮ뷼퓚쏀맺맘폚쮰쫕죄죃컊쳢폖돶쿖쇋탂뗄짹틴ꆣ폐킩죋,쳘뇰쫇룷훖웳튵벯췅죏캪,쏀맺쮰쫕(튻)쏀맺뛔쮰쫕죄죃닉좡뗄첬뛈킭뚨훐좱짙쮰쫕죄죃쳵뿮믡쪹뗃쏀맺뺭볃뒦폚늻샻퓚20쫀볍50쓪듺돵,쏀맺닆헾늿쫇횧돖쮰쫕뗄뺺헹뗘캻ꆣ폐킩죋죏캪죧맻뷓쫜쮰쫕죄죃,쏀맺죄죃뗄ꆣ랢햹훐맺볒죏캪,죧맻쏀맺쎻폐쳡릩쮰쫕뛔췢잩뚩뗄쮰쫕킭뚨쫽믡풶풶듳폚쿖퓚틑폐뗄쫽죄죃뗄복죃듫쪩,헢킩맺볒뻍늻쓜춨맽룷훖쮰쫕폅솿,춬쪱쏀맺뮹뿉틔뷨듋쿲랢듯맺볒헹좡룼폅믝뗄믝컼틽떽쏀맺춶ꆣ캪쇋믘펦헢킩맛뗣,떱쪱뗄닆쮰쫕듽폶뗈ꆣ헾늿뎤쟇훎ꆤ몺뢥삳(GeorgeM1Humphrey[1])쒿잰,횧돖퓚쮰쫕킭뚨훐냼삨쮰쫕죄죃쳵뿮뗄퓚1954쓪랢뇭첸뮰돆,붫퓚튻뚨쪱웚쓚룸폨쮰쫕훷헅죧쿂:(1)평폚쏀맺쮰쫕킭뚨훐쎻폐쮰쫕죄죃죄죃듽폶ꆣ닆헾늿죏캪,쮰쫕죄죃뿉틔듙뷸ퟔ평쎳맦뚨,쏀맺웳튵퓚맺췢믡뒦폚뺺헹쇓쫆ꆣ쎻폐쮰쫕틗뫍뺭볃랢햹,튲뿉틔쪹폃쮰쫕죄죃맄샸랢햹훐맺죄죃맦뚨떼훂쏀맺릫쮾뗄쮰쫕,뢺떣쇋쓇킩뻓힡맺볒럅웺살풴뗘뗄헷쮰뫍룟뛮뗄풤쳡쮰쮰싊ꆣ났즭뫀퓚쮰쫕킭뚨쳡릩쮰쫕죄죃뗄릫쮾뗄쮰뢺ꆣ(2)헽쫇췾뛻퓚쿲맺믡쳡붻뗄뛔췢뺭볃컄훐뻍돐억룸폨쮰틲캪쏀맺늻풸틢룄뇤솢뎡,쪹뗃쏀맺뗄쮰쫕킭뚨췸쫕죄죃ꆣ닆헾늿돶폚맄샸놾쫤돶뗈쒿뗄튲퓸튻뛈싧늻뫜랢듯ꆣ쮰쫕킭뚨폐훺폚룄짆맺볊쎳틗쳵볾,폫냍믹쮹첹ꆢ펡뛈뫍틔즫쇐닝잩맽쮰쫕죄죃쳵뿮,캪쿠맘헷쮰쳡릩좷뚨탔늢캪헹뛋뗄뷢뻶쳡릩뇣샻,떫ퟮ훕뚼쎻폐퓚맺믡춨맽ꆣ닆헾늿퓚1957쓪쿲닎쎻폐쮰쫕킭뚨뻍짋몦쇋퓚컞킭뚨맺볒듓쫂뺭펪믮뚯틩풺쳡붻뗄폫냍믹쮹첹뗞뷡뗄쮰쫕킭뚨닝낸훐뻍냼뗄쏀맺릫쮾ꆣ(3)죧맻쏀맺풸틢쳡릩쮰쫕죄죃,뻍삨쇋쮰쫕죄죃뗄맦뚨ꆣ웰닝뗄쿠맘쳵뿮뷶쫊폃폚쏀뿉틔캪룼룟뗄킭뚨뫃뒦뷸탐첸에ꆣ(4)랢햹훐맺볒맺뻓쏱퓚1958쓪짨솢쟒쫕틦싊늻뎬맽5%뗄쳘뚨ퟔ벺뎣붫쮰쫕죄죃ퟷ캪웤헻룶뺭볃랢햹쿮쒿뗄훘튪웳튵ꆣ떫쫇,퓚닎틩풺뛔췢맘쾵캯풱믡뗄쳽횤웚ퟩ돉늿럖ꆣ듓랢햹훐맺볒뗄뷇뛈뾴,쮰쫕폅믝쫇컼쓚,뛔냍믹쮹첹헾뢮쳡릩뗄쮰쫕폅믝훕횹ꆣ룃킭뚨틽췢뗄훘튪쫖뛎,늻탨튪뾴췢맺뗄퇛즫탐쫂ꆣ뿉ퟮ훕뗃떽쇋엺ힼ,떫쎻폐냼삨쮰쫕죄죃뗄쳵뿮ꆣ뺡틔붫쮰쫕죄죃뾴돉쫇뛔랢햹훐맺볒붵뗍풤쳡쮰쮰싊맜쏀맺닎틩풺뛔췢맘쾵캯풱믡쎻폐뷻횹퓚틔뫳뗄쮰(쳘뇰쫇뛔막쾢ꆢ샻쾢뫍쳘탭좨쪹폃럑헷쫕뗄)뗄쫕킭뚨훐쪹폃쮰쫕죄죃ퟷ캪뺭볃랢햹릤뻟,떫쏀맺튻훖늹뎥ꆣ듋췢,랢햹훐맺볒뛔랢듯맺볒뗄풮훺뗄솢뎡좴룄뇤쇋ꆣ뷰볒뎤쪽뗄첬뛈럇뎣늻싺,틲뛸뻜뻸뷓쫜쿱쏀맺뗈닆헾늿솢뎡쫜떽쇋쮹첹샻ꆤ죸샯(StanleyS1맺볒뿘훆뷰쪹폃랽램믲폃춾뗄쿫램ꆣSu1]rrey[)뗄펰쿬ꆣ1957쓪닎틩풺뛔췢맘쾵캯풱믡뛸돖탸랴뛔룸폨랢햹훐맺볒쮰쫕죄죃뗄훷튪샭쳽횤쪱,죸샯죏캪,뛔룹놾늻듦퓚뗄쮰뿮쳡릩쮰쫕평죧쿂:(1)춬틢쮰쫕죄죃믡놳샫쏀맺쮰쫕헾닟훐죄죃쫇럇샭탔뗄,늢뢽듸쮵쏷늻뷉쓉쏀맺쮰뿮쫇늻놾쫤돶훐탔뗄맘볼쒿뇪ꆣ쏀맺쫔춼뒴퓬튻룶춶뫏뫵싟벭뗄ꆣ쯻뷸튻늽훷헅,쮰쫕죄죃뿉쓜믡뛔춶뻶닟폫쮰쫕컞맘뗄뮷뺳ꆣ평폚죄죃쪵볊짏쫇뛔쎻폐헟쫂쪵짏캴뷉쓉뗄맺췢쮰쫕튲쪵쪩죄죃,뮹믡펰뷉쓉뗄쮰뿮룸폨뗖쏢,늢쪹살풴맺뛔췢맺쯹뗃뗄헷쿬떽놾쫤돶훐탔,쪹뿧맺릫쮾믱뗃ꆰ뛮췢뗄쫕쮰쮰싊뗍폚맺쓚쯹뗃뗄헷쫕쮰싊,틲뛸퓚맺췢춶틦ꆱ,뛸뛔맺쓚웳튵릹돉웧쫓뗈ꆣ뇈맺쓚춶폐컼틽솦,틲듋캥놳쇋놾쫤돶훐탔풭쯤좻폐랴뛔쮰쫕죄죃뗄맛뗣,떫닆헾늿퓚퓲ꆣ(2)쮰쫕죄죃뗄킭뚨믺훆캪쏀맺쳡릩쮰쫕뫃뒦1960쓪쳡붻닎틩풺쳖싛뗄죽럝쮰쫕킭뚨뚼냼삨쇋놳샫쇋쪹폃쮰쫕킭뚨캪럇뻓쏱쳡릩쏀맺뫃뒦뫍붫췢쮰쫕죄죃뗄쳵뿮ꆣ퓚죸샯돉캪뿏쓡뗏헾뢮닆헾늿훷맺쮰쫕뫃뒦쳡릩룸쏀맺뻓쏱뗄쏀맺헾닟ꆣ(3)쮰쫕맜쮰쫕헾닟뗄늿뎤훺샭횮뫳,랴뛔쮰쫕죄죃뗄맛뗣폅믝쫇평췢맺헾뢮내웤틢풸쳡릩뗄,쮰쫕죄죃붵뗍뇣뿘훆쇋쏀맺헾뢮ꆣ헢죽럝쮰쫕킭뚨쎻폐뗃떽엺ힼ쇋쏀맺뛔쏀맺죋헷쮰뗄뿘훆솦ꆣ죎뫎쮰쫕죄죃맦뚨늢퓚1964쓪놻뎷쿺ꆣ듓듋틔뫳,쏀맺퓙쎻폐폫뇰뗄쫽솿뫍쳵볾쪵볊짏쫇퓊탭췢맺훆뚨쏀맺뛔쳘뚨쯹62' 1994-2008 China Academic Journal Electronic Publishing House. All rights reserved.
뺭볃샭싛폫뺭볃맜샭ꆡ2007쓪뗚11웚ꆡ뗃뗄쮰싊,헢늻뷶퓚헽뎣ힴ첬쿂늻쓜뷓쫜,뛸쟒캥(3)뻓힡맺뿉틔뛔쓇킩쿭쫜쮰쫕폅믝뗄쯹뗃랴쇋쏀맺쿜램ꆣ(4)쮰쫕죄죃뛔췢맺춶헟뗄뫃뒦쏢쮰ꆣ놻룟맀쇋ꆣ헢쫇틲캪,벴쪹쎻폐죄죃,쏀맺헾뢮튲OECD퓚1977쓪뗄힢쫍훐튲붨틩,복쏢튪폐횻쫇퓚샻죳놻믣믘떽쏀맺쪱,닅뛔맺췢ퟓ릫쮾뗄믽쪱볤뗄쿞훆ꆣ쯦ퟅ좫쟲뺭볃뮷뺳뗄뇤뮯,OECD뛔벫펪튵샻죳헷쮰ꆣ(5)틲캪죄죃믺훆폐샻폚쓇킩럇쮰쫕죄죃뗄첬뛈튲퓚싽싽랢짺ퟅ뇤,돉풱맺뛔쮰샭탔뗄늻컈뚨뗄쮰훆,듙뷸쇋춶헟뷰뗄믣믘뛸쫕죄죃뗄볛횵풽살풽뮳틉,짵훁뾪쪼뛔쮰쫕죄죃돖늻쫇붫쯹뗃폃폚웳튵랢햹뗄퓙춶,쮰쫕죄죃쫇랢쿻벫맛뗣,헢춻돶뇭쿖캪1998쓪뗄ꆰOECD맘폚햹훐맺볒랢햹뗄튻훖헏낭ꆣ(6)ퟷ캪췢맺풮훺릤쮰쫕죄죃뗄놨룦ꆱꆣ룃놨룦뗄뷡싛쫇,쮰쫕죄죃믺뻟,틲캪ꆰ풮훺ꆱ뗄룸폨헟럅웺쇋붫춶틆떽쳘훆늻쫇듙뷸랢햹훐맺볒뺭볃랢햹뗄튻훖폐킧쫖뛎ꆣ뚨믮뚯뗄좫늿쓜솦,틲뛸쮰쫕죄죃쫇폐몦뗄ꆣ룃놨룦쫇믹폚돉풱맺뗄뺭퇩틔벰룃ퟩ횯퓚1995쓪(뛾)OECD뛔쮰쫕죄죃닉좡뗄첬뛈췪돉뗄튻럝뛔췢맺횱뷓춶헷쮰뗄퇐뺿돉맻ꆣ쇭튻횱틔살,OECD퓚죎뫎튻룶쮰쫕랶놾훐뚼쎻췢,웤쯻뗄퇐뺿돉맻튲횧돖OECD폐맘쮰쫕죄죃폐냼삨쮰쫕죄죃쳵뿮ꆣ떫헢늢늻듺뇭OECD늻돐폫랢햹훐맺볒뺭볃랢햹뗄뷡싛ꆣ죏믲늻횧돖쮰쫕죄죃쳵뿮ꆣ쫂쪵짏,듓20쫀볍쇹캬췐ꆤ첹뗈죋(VitoT[2an]zi,etal)랢뇭웟쪮쓪듺,듳늿럖돉풱맺뛔췢잩뚩쮰쫕킭뚨쪱,뚼뗄튻욪폐맘랢햹훐맺볒쮰쫕헾닟뗄컄헂뻍뛔컼틽췢냼몬쇋쮰쫕죄죃뗄쳵뿮ꆣ퓚20쫀볍60쓪듺뫳웚뫍맺횱뷓춶뗄쮰쫕폅믝쳡돶쇋훊틉,폅믝헾닟쪹랢70쓪듺퓧웚,듳뛠쫽돉풱맺죏캪쮰쫕죄죃쫇듙뷸햹훐맺볒뗄쿠맘쫕죫돉놾볓듳ꆣퟷ헟죏캪,튪믱뗃랢햹훐맺볒뗄릤튵ꆢ짌튵뫍뿆톧믮뚯헻쳥뗘뛔췢풮췢맺춶헟뗄돖탸춶훷튪퓚폚쳡릩춸쏷뫍컈뚨뗄훺헾닟뗄튻늿럖ꆣ쮰쫕죄죃쓜릻쪹뗃랢듯맺볒뗄뺳램싉뫍맜훆뿲볜,돤ퟣ뗄횧돖훆뛈뫍짨쪩늢쟒쪹놾췢춶헟쿭쫜룼뗍뗄풤쳡쮰,쳡룟쇋놾맺뻓쏱퓚맺맺뗄쮰훆럻뫏맺볊맦랶ꆣ볊쫐뎡뗄뺺헹솦,늢쓜늻뛏삩듳폫랢햹훐맺볒뗄쮰쇭튻랽쏦,쒳킩횤뻝뇭쏷쇋쮰쫕죄죃믡좡뗃믽쫕킭뚨췸ꆣ벫뗄뺭볃뷡맻ꆣ햲쒷쮹ꆤ몣틲쮹(JamesR1HinesOECD퓚1963쓪쮰쫕킭뚨랶놾뗚23쳵뗄힢쫍[3]Jr)뗄퇐뺿돉맻뗃돶뗄뷡싛뻍쫇,쮰쫕죄죃뛔췢훐돐죏,랢햹훐맺볒,쳘뇰쫇ꆰ잷랢듯맺볒ꆱ룸폨맺횱뷓춶뗄쟸캻폐뫜듳펰쿬,맄샸쇋랢햹훐맺볒뗄쮰쫕폅믝믲복죃듫쪩,퓚춶헟뗄뻓힡맺횻퓊탭뛔췢맺춶헟쳡릩쳘쫢뗄폅믝믲복죃듫쪩ꆣ떫쯻쎻뛔춶쯹퓚맺쪵볊뷉쓉뗄쮰뿮룸폨뗖쏢쪱,뻍뇤뗃폐퇐뺿쫜떽쮰쫕죄죃듌벤뗄춶믲랢햹믮뚯뗄훊뫁컞틢틥쇋ꆣ힢쫍붨틩,룷맺뿉틔춨맽뛔퓚춶헟솿ꆢ랢햹훐맺볒쳡릩헢킩쮰쫕폅믝뗄돉놾,믲룸폨뗄살풴맺믭쏢듋샠쯹뗃뗄쮰쫕믲춨맽쮰쫕죄죃복쟡쮰쫕죄죃뗄랢듯맺볒뗄돉놾뗈ꆣ믲쿻돽헢훖컊쳢ꆣ퓚헢럝놨룦훐,OECD뇭쏷쇋죧쿂뗄솢뎡:OECD퓚1977쓪뗄랶놾힢쫍훐삩햹쇋뛔헢튻(1)좫쟲뺭볃룱뻖뗄탂뇤뮯ꆣ쪵쪩쮰쫕죄죃뗄돵훔컊쳢뗄쳖싛ꆣOECD돽쇋돐죏랢햹훐맺볒쳡릩뗄쮰쫇캪쇋듙뷸랢햹훐맺볒뺭볃뗄랢햹,떫쫇죧뷱뫜뛠쫕폅믝믡틲캪횻퓊탭쪵볊뷉쓉뗄쮰뿮뗖쏢뛸뇤뗃뫁랢햹훐맺볒뗄랢햹쯙뛈틑뺭뎬맽쇋랢듯맺볒뗄랢햹컞틢틥,떫볌탸붨틩,죧맻솽맺듯돉킭틩,캪쇋뷢쯙뛈,헢훖죄죃헾닟듦퓚뗄뇘튪탔쫜떽쇋훊틉;뻶컊쳢,뿉틔탞룄뗚23쳵ꆣOECD췆볶쇋죽훖탞(2)뎬뛮뗄샻죳잲략,쮰쫕죄죃퓚튻뚨돌뛈짏뛔컼룄릫쪽:틽췢맺춶뿉쓜닺짺뢺쏦킧펦,틲캪뻓힡맺뛔춶(1)춶헟뗄뻓힡맺뿉틔뛔살풴맺내헕놾맺뗄헟쿭쫜뗄살풴맺쮰쫕폅믝헾닟폨틔돐죏,믡쪹룼뛠쮰램믲쮰쫕킭뚨헷쫕뗄쮰뛮룸폨뗖쏢,벴쪹룃살풴뗄춶헟붫룼듳뇈샽뗄쮰뫳샻죳믣믘맺쓚,뛸쎻폐맺럅웺쇋좫늿믲늿럖쫕죫;퓚살풴맺뷸탐퓙춶;(3)쮰쫕죄죃뗄믹놾볙짨폐(2)춶헟뗄뻓힡맺뿉틔내헕룟폚살풴맺헷쮰좱쿝ꆣ쮰쫕죄죃쫇볙뚨퓚쎻폐쮰쫕죄죃뗄잰쳡쿂,뗄쮰싊룸폨쮰뿮만뚨쫽뛮뗄뗖쏢;살풴맺룸폨춶헟뗄쮰쫕폅믝믡돉캪튻훖죃뛉뗄쮰63' 1994-2008 China Academic Journal Electronic Publishing House. All rights reserved.
ꆡ뺭볃샭싛폫뺭볃맜샭ꆡ2007쓪뗚11웚쫕쫕죫쇷죫뻓힡맺뗄맺뿢,좻뛸벴뇣쎻폐쮰쫕죄죃뻍뻜뻸쳡릩쮰쫕죄죃맦뚨;(4)쪹쮰쫕죄죃맦뚨쫜쳵뿮,춶헟죔좻믡듓ힷ쟳ퟮ듳쮰뫳샻틦돶랢,뛸떽춶헟뻓힡맺냤늼뗄맺쓚랴샄폃맦퓲뗄풼쫸;늻붫샻죳믣믘;(4)샄폃쮰쫕킭뚨,쮰쫕죄죃쳵뿮(5)튪뛔쮰쫕죄죃복쏢짨솢폐킧웚ꆣ놾짭캪쮰쫕돯뮮뫍뇜쮰쳡릩룼뛠뗄믺믡;(5)쮰쫕떱좻,OECD뗄헢킩움볛쫇폐쪧릫욽뗄ꆣ쫗죄죃뗄맜샭,죧죧뫎에뛏춶맺퓚살풴맺쫇럱쿭쫜쿈,쮰쫕죄죃뗄ퟮ돵쒿뗄쫇캪쇋듙뷸랢햹훐맺볒뗄쇋쮰쫕폅믝듦퓚삧쓑ꆣ믹폚틔짏헢킩,OECD훷헅랢햹,쿖퓚랢듯맺볒좴쳡돶탭뛠랢햹훐맺볒뗄뺭볃닉좡듫쪩쿞훆쮰쫕죄죃ꆣ[4]랢햹쯙뛈틑뺭듯떽짵훁뎬맽랢듯맺볒,헢폫듳늿럖OECD퓚2000쓪4퓂틔짏쫶쓚죝쳦듺쇋랶놾랢햹훐맺볒죔좻쿠뛔실뫳뗄쿖ힴ쫇쿔좻늻럻뗄ꆣ웤1992쓪힢쫍훐폐맘쮰쫕죄죃뗄늿럖쓚죝ꆣ[5]뺡맜듎,놨룦횸돶쮰쫕죄죃쳵뿮믡떼훂춶헟붫샻죳믣OECD쎻폐횱뷓쳡돶튪쟳돉풱뷻횹첸에믲쪵쪩쮰쫕믘놾맺ꆣ쫂쪵짏,뚫뗀맺춨맽쮰쫕폅믝뛸늻죃춶죄죃,떫좴붨틩횻폐뛔쓇킩뺭볃랢햹쮮욽뇈OECD헟붫샻죳믣믘뻓힡맺쫇늻뿉쓜뗄,헢폫랢듯맺볒ퟔ맺볒뗍뫜뛠뗄맺볒닅뿉틔쳡릩쮰쫕죄죃ꆣ듋췢,짭뗄뺭볃쟩뿶폐맘,늢럇뿌틢춨맽쿞훆쮰쫕죄죃뿉OECD뮹뛔믱뗃쮰쫕죄죃뗄맺볒췆볶쇋뿍맛뇪ힼꆣ틔뷢뻶ꆣ퓙듎,놨룦횸돶ꆪꆪꆪ퓚쎻폐죄죃뗖쏢뗄쟩OECD붫돉풱맺뛔쮰쫕죄죃뗄맘힢럖돉틔쿂벸뿶쿂,ힷ쟳샻틦ퟮ듳뮯뗄뿧맺춶헟늻믡붫샻죳믣샠:(1)쎻폐폫췢맺풮훺쿮쒿헽뎣쿠맘뗄뿘훆믺믘맺쓚ꆣ뛸쫂쪵짏,뺳췢춶헟횮쯹틔늻붫샻죳믣훆,뛸쟒,퓚뫢솿춨맽쮰쫕죄죃쳡릩풮훺뗄폐킧탔믘뻓힡맺뫜듳돌뛈짏쫇캪쇋쪵쿖쮰뫳샻틦ퟮ듳뮯,짏뫍룸쳡릩죄죃맺볒뗄닆헾퓬돉뗄쯰쪧짏컞쓜캪퓚뻓힡맺늻룸폨쮰쫕죄죃뗄잰쳡쿂,늿럖샻죳믡놻솦ꆣ(2)좫쟲뺭볃룱뻖뗄탂뇤뮯,쪵쪩쮰쫕죄죃뗄뚯뗘쇴퓚살풴맺,듓뛸쿐훃쇋늿럖뿉샻폃뗄퓙춶돵훔쫇캪쇋듙뷸랢햹훐맺볒뺭볃뗄랢햹,떫쫇죧뷱뷰,튲듓룹놾짏캥놳쇋쮰쫕훐탔풭퓲ꆣퟮ뫳,뷶뫜뛠랢햹훐맺볒뗄랢햹쯙뛈틑뺭뎬맽쇋랢듯맺볒뗄틲캪쮰쫕죄죃뿉쓜떼훂뗄맺볊뇜쮰믮뚯,뻍뛔웤뷸랢햹쯙뛈,헢훖죄죃헾닟듦퓚뗄뇘튪탔뻍쫜떽쇋훊탐쿞훆쫇늻뻟폐쮵럾솦뗄ꆣ쪵볹뇭쏷,쮰쫕죄죃뛔틉;(3)뎬뛮뗄샻죳잲략,쮰쫕죄죃퓚튻뚨돌뛈짏듙뷸랢햹훐맺볒뗄뺭볃랢햹,쿻돽솽벫럖뮯,듙뷸뛔컼틽췢맺춶뿉쓜닺짺뢺쏦킧펦,틲캪뻓힡맺뛔좫쟲뺭볃튻쳥뮯웰떽쇋뫜듳ퟷ폃ꆣ떱좻,춶헟춨춶헟쿭쫜뗄살풴맺쮰쫕폅믝헾닟폨틔돐죏,믡쪹맽컼쓉죄죃뗖쏢뛮폫닙ퟝ샻죳뷡뫏뗄랽램쪵쪩쮰컱룼뛠뗄춶헟붫룼듳뇈샽뗄쮰뫳샻죳믣믘맺쓚,뛸돯뮮믮뚯쫇듦퓚뗄,탨튪쮰컱훷맜떱뻖룹뻝ꆰ헽뎣럇퓚살풴맺뷸탐퓙춶;(4)쮰쫕죄죃뗄믹놾볙짨붻틗풭퓲ꆱ뛔웤죏뚨뗄탩볙붻틗뷸탐뇘튪뗄쮰컱뗷폐좱쿝,쮰쫕죄죃쫇볙뚨퓚쎻폐쮰쫕죄죃뗄잰쳡헻틔복짙믲뇜쏢웤랢짺ꆣ쿂,살풴맺룸폨춶헟뗄쮰쫕폅믝믡돉캪튻훖죃뛉(죽)랢햹훐맺볒뛔쮰쫕죄죃닉좡뗄첬뛈뗄쮰쫕쫕죫쇷죫뻓힡맺뗄맺뿢,좻뛸벴뇣쎻폐쮰쫕랢햹훐맺볒튻횱얬솦퓚폫랢듯맺볒잩뚩쮰쫕킭죄죃쳵뿮,춶헟죔좻믡듓ힷ쟳ퟮ듳쮰뫳샻틦돶뚨쪱헹좡볓죫쮰쫕죄죃쳵뿮ꆣ냍컷훁뷱캴뫍쏀맺잩랢,뛸늻붫샻죳믣믘;(5)샄폃쮰쫕킭뚨,쮰쫕죄뚩쮰쫕킭뚨뗄튻룶훘튪풭틲뻍쫇,냍컷볡뻶튪쟳붫죃쳵뿮놾짭캪쮰쫕돯뮮뫍뇜쮰쳡릩룼뛠뗄믺믡,돉쮰쫕죄죃맦뚨쓉죫킭뚨,뛸쏀맺튻횱늻춬틢쇐죫쮰캪쮰쫕돯뮮뫍뇜쮰뗄릤뻟;(6)쮰쫕죄죃뗄맜샭릤쫕죄죃쳵뿮ꆣퟷ튲좷쪵듦퓚삧쓑ꆣ랢햹훐맺볒볡뻶횧돖쮰쫕죄죃쳵뿮뗄튻룶훘OECD퓚1998쓪뗄놨룦훐튲릫늼쇋뷸튻늽룄튪샭평쫇:죧맻쎻폐쮰쫕죄죃쳵뿮,랢햹훐맺볒짆쒿뇪헫뛔탔뫍붵뗍샄폃뿉쓜탔뗄ퟮ병ퟶ램:(1)춨맽쮰쫕폅믝컼틽뫍놣쇴췢뻍뫜쓑쪵쿖ꆣ쮰쫕쮰쫕킭뚨훐쮰쫕죄죃뛔맦뚨뛔쿳뗄쮰쫕폅믝쿮쒿튪죄죃뿉틔죃랢햹훐맺볒춨맽붫쮰쫕폅믝폐톡퓱뗘뷸탐쏅뗄쪶뇰;(2)붫쮰쫕죄죃쿞뚨쫊폃폚쳘뚨쫊폃,늢퓶잿웤폫쓇킩쳡릩룷훖쮰쫕폅믝헾닟맺뗄믮뚯,붫쿱틸탐뫍놣쿕헢퇹뗄뷰죚훐뷩믮뚯업돽볒뗄뺺헹쓜솦ꆣ랢햹훐맺볒튻횱뻍뫜랴뛔랢듯맺퓚췢;(3)죧맻춶헟뗄뻓힡맺뛔뺳췢쯹뗃쏢쮰,볒뛔웤뺭볃랢햹쪵쪩볒뎤쪽뗄맜뷌ꆣ틽죫쮰쫕죄64' 1994-2008 China Academic Journal Electronic Publishing House. All rights reserved.
뺭볃샭싛폫뺭볃맜샭ꆡ2007쓪뗚11웚ꆡ죃쳵뿮,뿉틔쪹랢햹훐맺볒룼ퟔ훷뗘헆컕웤뺭볃볒잩뚩쮰쫕킭뚨쪱,펦볡돖뛔랽룸폨컒맺죄죃ꆣ쯤랢햹뗄쏼퓋ꆣ좻OECD틑뺭엗돶쇋ꆰ랴죄죃ꆱ뗄맛뗣,떫쫇룃쮵램늢늻냼삨쯹폐뗄랢햹훐맺볒ꆣ컒맺뮹풶쎻폐듯쯄ꆢ컒맺쮰쫕죄죃뗄쿖ힴ폫펦뛔듫쪩떽탂볓웂뗈맺쓇퇹돉캪놾쫤돶맺,헹좡쮰쫕죄죃죔늻쪧캪컼틽췢뗄튻훖뫃랽램ꆣ뛔랢햹훐맺볒뗄(튻)뛔췢잩뚩쮰쫕킭뚨뗄쟩뿶쮰쫕죄죃컊쳢쫇캴살퓚뛔췢잩뚩쮰쫕킭뚨쪱뗄훘뗣쒿잰,컒맺틑뺭뫍92룶맺볒잩쫰쇋쮰쫕킭뚨,뫍쓑뗣쯹퓚ꆣ[6]쒿잰,컒쏇튻냣늻훷뚯쳡돶죄죃,웤훐폐튻냫틔짏뚼냼몬쇋쮰쫕죄죃쳵뿮ꆣ쟩뿶뿉틔떫쫇죧맻뛔뛔랽뗄폅믝뫜뛠쪱,뿉틔뾼싇ꆣ럖캪솽훖:튻훖쫇폫램맺ꆢ뇈샻쪱뗈랢듯맺볒잩뚩(죽)쮰쫕킭뚨훐죄죃쳵뿮뗄짨볆뗄킭뚨훐,뛔펪튵샻죳ꆢ튻냣샠탍샍컱쯹뗃ꆢ늻뚯퓚잩뚩쮰쫕킭뚨쪱,쫗쿈펦룃뫏샭맦뚨쮰쫕죄닺쯹뗃뚼쪵탐쏢쮰램살뇜쏢쮫훘헷쮰,뛔헢킩쿮쒿죃뗄뇈싊,펦뺡솿뇜쏢닉폃뫋뚨쮰쫕죄죃뗄랽쪽,컞쯹캽쮰쫕죄죃;뛸뛔춶쯹뗃튻냣맦뚨뚨싊뗖ퟮ뫃쮫랽쓜킭짌좷뚨튻룶만뚨뗄쮰쫕죄죃뗖쏢뇈싊쏢,죧맻룃뚨싊폫컒맺램뚨쮰싊쿠춬,뛸쪵볊폖닉믲헟짨뚨튻룶뢡뚯랶캧,틔럀횹샄폃쮰쫕킭뚨뗄죄폃뷏뗍쮰싊헷쮰,뿉틔듯떽죄죃뗖쏢뗄킧맻ꆣ쇭튻죃쳵뿮ꆣ웤듎,뫏샭맦뚨쮰쫕죄죃쳵뿮뗄쫊폃웚훖쟩뿶폫펢맺ꆢ죕놾ꆢ탂볓웂ꆢ볓쓃듳ꆢ탂컷삼뗈쿞ꆣ뺭볃랢햹쮮욽뗄뛔뇈ꆢ맺볊놾쇷쿲벰룷맺뛔랢듯맺볒잩뚩뗄쮫뇟쮰쫕킭뚨뚼맦뚨폐떥랽쏦룸폨놾쫤돶쫤죫뗄첬뛈뗈틲쯘뚼뿉쓜믡뛔튻맺뗄쮰쫕훐맺살풴뗄펪튵샻죳쮰쫕죄죃뗄쳵뿮,늻맽죄죃뗄죄죃쳵뿮닺짺펰쿬ꆣ떱쟩쫆랢짺훘듳뇤뮯쪱,뻍폐랶캧뻹폐쿞뚨,폐뗄쿞뚨뇈뷏햭,폐뗄쿞뚨뇈뇘튪뛔풭살잩뚩뗄쮰쫕죄죃쳵뿮뷸탐뇘튪뗄뗷헻ꆣ뷏뿭ꆣ(쯄)럀횹샄폃쮰쫕킭뚨탐캪뗄듫쪩(뛾)뛔췢잩뚩쮰쫕킭뚨펦떱볡돖뗄풭퓲헫뛔풽살풽퇏훘뗄샄폃쮰쫕죄죃쳵뿮뗄쿖쿳,퓚캴살뛔췢짌첸쮰쫕킭뚨쪱펦떱힢틢쟸뇰늻춬컒맺폐뇘튪퓚춬웤쯻맺볒잩뚩믲탞뚩쮰쫕킭뚨쪱틽뗄첸에뛔쿳,닉좡룶낸럖컶뗄랽램,좫쏦럖컶첸에죫랴샄폃쮰쫕죄죃쳵뿮뗄맦뚨ꆣ죴뛔랽뗄맺쓚램훐쮫랽퓚맺볊뺭볃훐뗄뗘캻ꆢ쮫랽헾닟떼쿲ꆢ뇈뷏쮫폐쿖돉뗄랴샄폃맦퓲,튲뿉틔풼뚨룹뻝헢킩맦퓲살랽쮰쫕훆뛈뫍맺볊쮰쫕풭퓲,퓚듋믹뒡짏,좷뚨죄럀랶떱쫂죋뛔쮰쫕죄죃쳵뿮뗄샄폃ꆣ죃뗄좡짡ꆢ랽쿲틔벰죄죃뗄쿞훆랶캧ꆣ퓚폫랢듯맺닎뾼컄쿗[1]DeborahToaze1TaxSparing:GoodIntentions,UnintendedResults[J]1CanadianTaxJournal12001,49(4)1[2]VitoTanzi,HowellH1Zee1TaxPolicyforEmergingMarket:DevelopingCountries[J]1NationalTaxJournal,2000,53(2):299-3221[3]JamesR1HinesJr1TaxSparingandDirectInvestmentinDevelopingCountries[Z]1NationalBureauofEconomicsResearch,WorkingPaper6728,September,19981[4]OECD1TaxSparing:AnReconsideration[Z]1Paris,19981[5]OECD1ModelTaxConventiononIncomeandonCapital[Z]1Paris:CommitteeonFiscalAffairs,20051[6]췵쿾퓃1쮰쫕죄죃뗄뾼달폫헾닟톡퓱(짏ꆢ쿂)[J]1짦췢쮰컱,2001,(11)1(퓰죎뇠벭:뢶ꆡ쏴)65' 1994-2008 China Academic Journal Electronic Publishing House. All rights reserved.
