一、税收竞争及国际社会对其所持的态度 经济全球化已经对各国税收体系产生了巨大的影响，在促进各国进行以扩大税基、降低税率为主的税制改革时，目前被视为问题的国际间减税竞争──税收竞争，也随之而生。基于税收竞争是以“避税地税制”和包括所得税减免、特定产业、特定交 I. Tax Competition and the Attitudes Toward It by the International Community Economic globalization has exerted a tremendous influence on the tax system of various countries and is currently considered as a problem in promoting the reform of the taxation system in all countries in order to broaden the tax base and lower the tax rate. International tax reduction competition ─ ─ tax competition, also followed. Tax-based competition is based on “tax-free tax system” and include income tax relief, specific industries, specific pay