经济全球化的进程实质上是商品和要素的国际流动不断深入的过程。这一进程一方面是世界范围内资源优化配置的过程 ,另一方面又是对国家税收主权侵蚀和对微观经济主体冲击的过程。在经济全球化背景下 ,主权国家税收政策的调整在微观上对商品和要素的国际流动产生不同程度的影响 ,在宏观上则影响本国及相关国家的财政收入 ,并进而影响国与国之间的经济关系 The process of economic globalization is essentially a process of deepening the international flow of goods and elements. This process, on the one hand, is a process of optimizing the allocation of resources around the world and on the other hand is a process of erosion of the tax revenue and the impact on the microeconomic subject of the state. Under the background of economic globalization, the adjustment of the tax policy of sovereign countries affects the international mobility of commodities and factors to different degrees at the micro level, and at the macro level, it affects the fiscal revenue of the country and the related countries and thus affects the state-to-state Economic relations