The Research on International Competitiveness of China’s Tax System

International tax competition is the product of the development of economic globalization,that is,countries use tax as the carrier to promote the economic growth,the essence of which is the economic competition.Here,based on the international tax competition perspective,focusing on the assessment of the international competitiveness of China’s tax system,analysis shows that China’s tax system has certain international competitiveness,but many aspects remain to be perfect.On this basis,drawing on international experience to establish a competitive China’s tax system,determine a reasonable level of macro tax burden,and at the same time,strengthen the construction of the taxculture,establish an international tax coordination mechanism to cope with the increasingly fierce international tax competition.