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本文依据国际税收竞争对我国的积极意义以及我国是发展中大国的战略定位,认为我国应该采取“积极、适度竞争,理性、必要协调”的战略；在竞争策略的选择上,通过对我国主要资本来源国对待本国资本海外投资的规定以及竞争对手国吸引外资相关做法的研究,提出我国应选择“低税率、宽税基、少优惠”的竞争方式和手段,并应注重形成有比较竞争力的税收制度,而不应进行频繁的政策调整。
Based on the positive significance of international tax competition to our country and our country’s strategic position as developing country, we think that our country should adopt the strategy of “active, moderate competition, rationality and necessary coordination”. On the choice of competitive strategy, The source country treats the overseas investment of its own capital as well as the related practice of the competitor’s country to attract foreign capital. It points out that our country should choose the competitive method and means of “low tax rate, wide tax base and less concessions”, and should pay attention to the formation of a more competitive Tax system, but should not be frequent policy adjustments.