随着我国加入WTO及国际税收竞争的愈演愈烈,我国应以辨证的态度来看待国际税收竞争。一方面,我们仍然要利用国际税收竞争中的积极因素来吸引外资促进本国经济发展;另一方面,我国现行税收优惠设置仍然缺乏有效性,为此制定比别国更具有竞争力的税收政策将成为中国继续吸引外资的关键因素之一。 With China’s accession to the WTO and the growing competition in international taxation, our country should take the dialectical attitude to look at the international tax competition. On the one hand, we still need to take advantage of the positive factors in the international tax competition to attract foreign investment and promote our own economic development. On the other hand, the current tax incentives in our country still lack effectiveness and we will formulate a more competitive tax policy for other countries. Become one of the key factors for China to continue to attract foreign investment.