国际税收竞争理论与实践对我国的启示

在我国日益融入全球经济的背景下，国际税收竞争理论与实践对我国税制建设具有一定的借鉴意义。应辩证认识国际税收竞争，立足国情，积极参与适度国际税收竞争，促进国家之间的税收协调，尽量避免恶性税收竞争；进一步完善税收立法、执法和司法体制，重新审视税收主权与协调。

Theory and Practice of International Taxation Competition and Its Inspriation to China

Under the background of China increasingly Integrating into global economy, theory and practice of international taxation competition have some reference to tax system construction in China. We must look on rightly international taxation competition, base upon the situation of our country - participate in moderate international taxation competition, promote taxation harmony between states, avoid bad taxation competition to the best of our abilities, Perfect system of taxation legislation and judicatory, scan taxation dominion and harmony over again.