随着经济全球化步伐的加快，生产要素在国与国之间流动的壁垒日益降低，流动性越来越大，各国为了吸引生产要素的流入和遏制生产要素的流出，纷纷采取各种措施，国际竞争力原则成为税制改革中的重要原则之一。国际竞争力原则对各国的宏观税负和税制结构的变化具有重要影响。在宏观税负方面，有使税负降低的趋势，在税制结构方面，能导致社会保险税和公司所得税占直接税的比重上升、一般消费税占间接税的比重上升。%Along with the increasing economic globalization, declining barriers of production factors flowing across nations, expanding mobility of factors, in order to attract inflows of production factors and curb outflows of production factors, many countries have taken plenty of measures to realize it, and international competitiveness principle becomes one of most critical principles of tax reform. International competitiveness principle has a great influence on tax burden and tax structure of many countries, which makes a declining tendency of tax burden in respect of macro tax burden, and leads to the increase of the percentage of social security contribution and enterprise income tax to direct taxes as well as the increase of the percentage of general consumption tax to indirect taxes in respect of tax structure.
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