税收竞争 (Tax Competition)作为经济全球化下税收跨国外部效应的产物，集中反映了当前国际税收关系中主权与协调这对主要矛盾。关于税收竞争，目前尚未在理论上给出一个理想的定义，但我们可以从税收实务的角度较好地认识它。通常意义上的税收竞争一般包括两个层次，一是以特 As a product of the transnational external effects of taxation under economic globalization, Tax Competition mainly reflects the main contradictions of sovereignty and coordination in the current international taxation. At present, there is no ideal definition of tax competition in theory, but we can know it well from the point of view of tax practice. In the usual sense, tax competition generally consists of two levels, one is special