经济全球化的发展有其积极的一面，但也有消极的一面。在税收方面表现为有害税收竞争的出现和发展，以及企业和个人利用有害税收竞争和“租税天堂”逃避税的机会空前增加。如果对此不采取措施，就会对国际贸易与投资产生扭曲，并侵蚀各国的税基，从而降低全球福利。本文介绍了OECD判定有害税收竞争的标准及所提出的防治措施，以期对我国的税收实践有所借鉴。 The development of economic globalization has its positive side, but it also has its negative side. The emergence of tax revenue as a manifestation of harmful tax competition and the unprecedented opportunities for businesses and individuals to exploit harmful tax competition and “tax haven” tax evasion have increased unparalleled. If no measures are taken, it will distort international trade and investment and erode the tax base of all countries, thereby reducing global welfare. This paper introduces the standards of OECD judging harmful tax competition and the prevention and control measures proposed so as to draw lessons from China’s tax practice.