The Research Of Our Country Coping With International Tax Competition

As the process of the economic globalization develops rapidly, the global economy has become a mutual influence and integral whole. The national competition is more and more frequent today, which country can use more international resources, which country will be able to occupy more advantageous. In the process of the economic globalization, the tax as a national regulation economy important tools are indispensable. With the development of economic globalization, international tax competition is in the deepening of international tax competition also causes more attention. International tax competition has advantages and disadvantages like many other policy tools. On the one hand, international tax competition can attract international flow resources to make up for its economic operation of the shortage of the problems to be solved urgently. On the other hand, international tax would keep the economy running more complex, and brings so many adverse effects to economic development. Our country should use the international tax competition in the process of economic globalization for more advantageous position, for the economic development of our country and provide more favorable conditions. At the same time, we also have to strengthen cooperation with other countries and regions of the tax coordination, and actively participate in regional economic integration, so as to avoid harmful international tax competition.This paper starts from introducing the basic theory of international tax competition, and gradually advances to the influence of international tax competition to economic. Finally focuses on the impact the impact of the international tax competition to our country, as well as the problems of our country of participating in the international tax competition, and try put forward some suggestions to our country for participating in international tax competition in the future. This paper mainly has five parts:The first part mainly introduces the international tax competition theory in the domestic and foreign development status. The second part introduces the international tax competition the concept, characteristics and the international tax competition for a country’s economic operation effect. This paper only choose the typical international tax competition on FDI, labor resources, public product, industrial structure effects. The third part is on our country in the past of the implementation of the relevant international tax competition of tax policy and related strategy, to study the international tax competition in China to produce what kind of effect. This part mainly include:our participation of international tax competition situation. Our participation of international tax competition to take measures includes China foreign-related tax experience stage and in each stage the main tax measures taken. International tax competition to our country economic effects include the inflow of foreign direct investment of our country, the influence of the regional economic development of our country, the influence of the economic structure of our country industry influence. China’s participation in international tax competition deficiency include has overcome the shortcomings, the new enterprise income tax law after implementation of China’s international tax competition deficiency. In the fourth chapter tries to combine these specific effect and the current international tax competition of the new situation to our country the next step to deal with the international tax competition put forward the following valuable policy Suggestions. The fourth part is about international tax competition response policy includes strategic choice and competition mode selection two aspects. The fifth part is about our country to deal with the international tax competition and the principle of our participation of the international tax competition policy Suggestions.