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从税收竞争到税制竞争力,体现了国际经济竞争背景下优化我国税制的必然要求.该文对如何构建科学发展的税制,提高我国税制的国际竞争力提出了四点基本构想.“,”Under the background of increasingly heating international economic competition, it is inevitable for China to transform from tax competition to tax competitiveness.This paper brings up four basic sug-gestions for establishing a scientific tax system so as to enhance its international competitiveness.