在经济全球化的大背景下,国家间的税收竞争是必然的。但是由于国家的经济发展水平、国家实力的大小、政治制度等差异,税收竞争给其带来的结果是不同的。笔者认为国际税收竞争总体上是弊大于利,并为此得出了我国的一些国际税收竞争方面的启示 Under the background of economic globalization, tax competition among countries is inevitable. However, due to the differences in the level of national economic development, the size of state power and the political system, the tax competition has brought different results. The author believes that the international tax competition is more harm than good as a whole, and thus draws some enlightenments from some international tax competition in our country