The Effect Of International Tax Competition And Research On Legislation

Economic globalization has made international tax competition has become of increasing concern to the international community problems. To deal with international tax competition has been gradually referred to the government and the world economic organization on the agenda. Tax competition is actually the system of government competition. Tax competition from the regional analysis of tax competition between countries can also be a country between different regions. International tax competition is its fundamental purpose: through good tax environment to attract more international economic resources. International tax competition, mainly through tax legislative, judicial and administrative activities of collection. International tax competition and coordination of economic globalization in the field of international taxation profound reflection of national sovereignty in the process of economic globalization manifestations, and have a profound impact on the constraints of a tax reform. Modest tax competition is good for the state to expand the tax base and reduce the tax burden to attract foreign capital, technology, economic development and the promotion of international principles and implementing revenue neutral. Excessive international tax competition is harmful and vicious. Both promote and guide the healthy tax competition, and to prohibit or inhibit malignant tax competition, tax is required to strengthen international coordination capacity. Therefore, in order to deal with international tax competition. On the one hand, starting from its own conditions, and actively participates in international tax competition, thus acquiring the largest national interests; On the other hand, we must strengthen the world countries and international organizations tax coordination, international tax competition to avoid the adverse effects. Only a correct understanding of the benefits of international tax competition and the lack of order in the new historical conditions, the effective use of international tax competition policy for China's modernization construction services.