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国际税收竞争是各国政府以税收为载体、以促进本国经济增长为目的的竞争,其本质是经济竞争。本文从多个方面分析了国际税收竞争对我国经济的影响,据此有针对性地提出了我国应对国际税收竞争的策略。
International tax competition is the competition among governments for the purpose of promoting economic growth in the country based on tax revenue. Its essence is economic competition. This article analyzes the impact of international tax competition on China's economy from many aspects, and accordingly puts forward our country's strategy of tackling international tax competition.