税制竞争力是对税收竞争研究的延续、拓展和提升。然而,货物贸易的出口退税不彻底、政策频繁调整、服务贸易不能出口退税、税制的国际协调能力亟待加强等原因,严重制约了我国对外贸易税制的竞争力。因此,应以提高税制竞争力为目标,促进我国对外贸易税制的科学发展,从统一营业税与增值税、完善出口退税制度和加强税制的国际协调能力三个方面着手进行改革。 Tax system competitiveness is the continuation, expansion and promotion of tax competition research. However, the export tax rebate for the goods trade is not complete, the policy is frequently adjusted, the export tax rebate for service trade can not be exported, and the international coordination ability of the tax system needs to be strengthened urgently, which seriously restricts the competitiveness of China’s foreign trade tax system. Therefore, we should improve the tax system competitiveness as the goal, promote the scientific development of our country’s foreign trade tax system, start with the reform from three aspects: reunification of sales tax and value-added tax, improvement of the export tax rebate system and strengthening the international coordination of the tax system.