论国际税收竞争的法律调节

国际税收竞争正在成为经济全球化时代各国最大化本国经济利益的重要方式,它具有广泛的域外负外部效应,需要国际法规范予以调节.随着经济全球化的推进,wTO将成为调节国际税收政策的主要机构.我们必须降低现行企业所得税税率,以应对外国的税收竞争政策,同时,应成立专门工作小组,就国际税收竞争对我国的影响进行理论分析与实证研究,为我国参与wTO关于国际税收竞争问题的谈判提供政策建议.

On Regulating International Tax Competition by Law

As an important mean of a country to maximize its national economic benefits, international tax competition need to be regulated by international law for its broad external negative effects. With the development of economic globalization, it is an unavoidable tendency for the WTO to regulate international tax competition. To deal with the tax competition from foreign countries, China is required to lower the enterprises income tax rate, and to appoint an organization to commit the study of the effect of the competition to Chinese economic development.