Tax Competition To Our Country Economy Development And The Countermeasures

International tax competition as a product of economic globalization, there is the inevitable rationality of its existence. Countries in the world in order to be able to the field of international tax competition upper hand, have generally tax policy will be to participate in international tax competition as a powerful tool. International tax competition is to promote international cooperation in tax matters, economic growth, but also there are many negative factors, such as: affecting the revenue raising function of financial resources, distort the allocation of tax burden, resulting in unfair distribution of tax revenues, leading to reduced efficiency in the allocation of resources is not conducive to optimizing the regional economic structure and upgrading of industrial structure. Therefore, there is a dialectical way of looking at international tax competition. Not only from its basic national conditions, and actively participate in international tax competition, access to the largest national interests; but also to strengthen its cooperation with other countries and international organizations of tax coordination and cooperation, while avoiding disadvantages. Only a correct understanding of international tax competition, and succeed in the new historical conditions, the effective use of international tax competition policy for China's modernization drive.This article revolves around the theme of thinking, from the understanding and definition of international tax competition to start, according to logical sequence, layer upon layer to promote, expand the discussion on international tax competition effects were analyzed, and try to put forward some countermeasures ideas. Full-text is divided into four parts:The first part, from the basic theory of international tax competition began to explain the emergence of international tax competition and development reasons, and introduced the concept of international tax competition, classification, characteristics and roles, as well as dynamic analysis of international tax competition. The second shows some of the major international tax competition, the impact on economic development, including the two aspects. Discusses international tax competition on the one hand, international capital, international taxation, industrial development and the impact of public finances; the other hand, starting from the basic situation of our country, discusses international tax competition on the capital, taxation, industry and other effects. Part III focused on analysis of China's strategy to deal with international tax competition and the results achieved and the status quo, under China's international tax competition, lack of strategy is mainly reflected in the tax system and international tax cooperation and coordination and so on. The fourth part is made for less than the third part is given to actively participate in international tax competition, China's guiding ideology, the same time, learn to deal with international tax competition, foreign advanced experience, China put forward a sound active measures to deal with international tax competition, the proposal: Building in the tax system and further promote the "tax reform" and further deepen the reform of VAT, to further improve the tax administration system, further clarify the overall investment environment is conducive to optimal tax policy; in participating in international tax cooperation and coordination, actively participate in international tax co-ordination and improve the anti-avoidance legislation, to develop free trade zone.