国际税收竞争与我国税收政策的选择

近年来,发达国家兴起了新一轮减税浪潮,发展中国家则加大了涉外税收优惠的力度,国际税收竞争成为备受关注的问题.本文通过分析国际税收竞争产生的经济根源,探讨了不同类型国家在国际税收竞争中的立场和政策选择.在此基础上分析了我国作为典型的发展中大国,在目前形势下对国际税收竞争应采取的策略及作出的税收政策调整.

International Tax Competition and Choice of Tax Policy in China

Recently, the developed countries have launched a new round of tax cut, while the developing countries lay particular stress on making international tax more favorable, and international tax competition has received most attention nowadays. By analyzing the economic causes of international tax competition, this paper probes into the position and choice of policy in different countries in international competition. The paper further discusses upon the strategies as well as the adjustment of tax policies, which China, as a typical and large developing country, should adopt and make in present situation.