一、财税制度国际竞争力的含义我们认为,可以从广义和狭义两个层面来理解财税制度竞争力的含义。从广义上讲,政府运用财税手段参与国际竞争的根本目的是发展本国经济,改善国民福利,提升本国的整体竞争力。因此,财税制度竞争 First, the meaning of the international competitiveness of the tax system We believe that we can understand the meaning of the competitiveness of the tax system from the broad and narrow two levels. Broadly speaking, the fundamental purpose of the government in using fiscal means to participate in international competition is to develop its own economy, improve the national welfare and enhance the overall competitiveness of its own country. Therefore, fiscal and taxation system competition