我国应对国际税收竞争对策毕业论文.pdfVIP

Abstract Withthe oftheeconomic kindsof development globalation，allproduction as labor thecommoditiescall flow factorssuchthe force，the and capital freely betweendifferentcountries．The betweenthe statesismoreand competition sovereign more the allkinds countriesallover worldall of drastic．Therefore，the adopt tax measlessuchas the thetaxrateandthetax adding preference，decreasing system inthetaxhaventodecreasetheburdenof taxesofthetax ects．Thus paying subj they call attractallkindsof factorsintotheirowncountriesin constantly liquidproduction ordertoachivetheaimof theirowncountriestorealizethe ofthe prompting growth economic reasonableitnemationaltaxation can the growth．The competitionprompt ofthe inthecountries．Andit canalso the quickgrowth economy prompt to the of theresourcesandthe governmentsimproveefficiencyallocating efficiency of the moderateinternationaltaxation is to usingpubliccapital．The competitiongood realizetheneutralruleandacceratethe ofthe taxation．Whatismore， change global themoderateintemationlataxation is forthe tochoose competition enterprises