论国际税收竞争与竞争性的中国税制

本文从国际税收竞争基本概念入手,明确国际税收竞争与有害税收竞争的区别与联系.运用实证分析的方法,说明世界各国税收竞争的发展与现状,指出税收竞争是经济全球化发展的历史必然.通过比较,认为我国税制具有一定的竞争力,但仍存在一些不足.为了完善税制,本文提出建立竞争性中国现代税制的初步设想.

On International Tax Competition and the Competitiveness of China''''s Tax System

The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition. It illustrates the development and present situation of tax competition worldwide by using the method of practical analysis, and puts out that tax competition is the historic necessity of the development of economic globalization. With international comparison, it considers that there is some competitiveness within China's tax systems but along with some deficiency. Finally, It puts forward some tentative ideas of building a competitive modern tax system in China.