中国税制的国际竞争力研究

摘要

International tax competition is the product of the development of economic globalization,that is,countries use tax as the carrier to promote the economic growth,the essence of which is the economic competition.Here,based on the international tax competition per-spective,focusing on the assessment of the international competitiveness of China’s tax system,analysis shows that China’s tax system has certain international competitiveness,but many aspects remain to be perfect.On this basis,drawing on international experience to establish a competitive China’s tax system,determine a reasonable level of macro tax burden,and at the same time,strengthen the construction of the“tax culture”,establish an international tax coordination mechanism to cope with the increasingly fierce international tax competition.%　　国际税收竞争是经济全球化发展的产物，是各国以税收为载体、以促进本国经济增长为目的的竞争，其实质是经济竞争。在此，基于国际税收竞争视角，重点对中国税制的国际竞争力进行评析，分析表明中国税制具有一定的国际竞争力，但诸多方面仍有待完善。在此基础上，借鉴国际经验建立具有竞争性的中国税制，确定合理的宏观税负水平，同时还需加强“税收文化”的建设，建立国际税收协调机制，以应对日益激烈的国际税收竞争。