China's Strategic Choice In The International Tax Competition

The international tax relationship has changed profoundly under the circumstance of economy globalization, and the sovereignty of a country's taxation has been challenged day by day. In order to gain more tax sources , countries have taken various competition measures, including lowering tax rates, increasing tax incentives, and even the establishment of a tax haven and other ways to reduce the tax burden on the taxpayer , and to attract international capital flows, which launched the international tax competition increasingly vigorous.This paper mainly takes the world economics and the international tax as the theoretical basis and applies the theoretic analysis in conjunction with empirical analysis, comparative analysis, quantitative analysis combined with qualitative analysis, game analysis and other methods to research the international tax competition in economy globalization, analyze the path of the international tax harmonization, discuss China's strategic choice in the international tax competition. By analyzing the conclusions drawn in this paper, our country should take the "industry-region different strategy" for the international tax competition , that is , in accordance with China's specific industry market structure and the regional economic development condition , we may take target-oriented , differentiated practice on the taxation preference, and combining the tax policy with the industrial policy and regional economic policy for the formulation strategy to deal with the international tax competition .