International Taxation Competition And Research On China's Taxation System Reform

The article aims, through an in-depth research on international taxation competition in economy globalization, to understand the profound changes in international taxation relationship in such a circumstance, learn well about the international restriction China faces in making international taxation policy, discuss China's position and measures in international taxation competition and put forward rational suggestions on China's current taxation system reform and how to choose an effective taxation policy.In its structure, the article follows the above research's train of thought and is divided into four chapters. The logical relations among them are as follows:Chapter 1 Introduction: talks about the background and meaning of the topic, points out the article's train of thought, focus and methods of research, and sets a theoretical frame for the article.Chapter 2 Introduction to relevant archives: through an introduction to several major opinions of international taxation competition and review on some important theoretical models of international taxation competition, it explains the reference from these major opinions and theoretical models.Chapter 3 Theoretical analysis on international taxation competition: systematically discusses international taxation competition and explains its meaning, types, economic origin, inevitability of its existence, positive and negative effects as well as its effects on current world economy development. According to the influence from international taxation competition on taxation function, negative international taxation competition standards can be judged. Through quoting from OECD's judging standards of negative...