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国际税收竞争是经济全球化发展的历史必然,我国要有效、成功的参与其中,必须顺应世界税制改革的大趋势,完善税制,增强税制的竞争力。本文对建立竞争性中国现代税制提出了基本思路。
International tax competition is inevitable in the history of economic globalization. To effectively and successfully participate in the reform, our country must comply with the general trend of world tax reform, improve the tax system and enhance the competitiveness of the tax system. This paper presents the basic idea of establishing a competitive modern tax system in China.