On Coordinated Path of International Tax:Based Regional against Harmful Tax Competition Practice

There is much relationship between international tax competition and the economy globalization.Economy globalization and area economy convergency have boosted the change from competition to coordination in the aspects of international economy.This article analyzes the origins and the process the inernational tax competition,and also the theory about internatioal tax competition,focous on the anti harmful tax competition especially OECD's action.Finally combianed with some international political theory,pointing out the path of international tax coordination and the realistic choice for China.