OECD发布了三份关于反有害税收竞争的报告,主要针对金融和其他具有地理流动性的活动。税收竞争问题远远不是税率或税收优惠政策的研究、调整问题,税收竞争的本质是优化整体税制的结构,提高本国的税制竞争力。要正确认识税收竞争问题的本质,反对有害税收竞争,努力提升我国税制的竞争力。 OECD released three reports on anti-harmful tax competition, focusing on finance and other geographically mobile activities. The problem of tax competition is far from the study and adjustment of tax rates or preferential tax policies. The essence of tax competition is to optimize the structure of the overall tax system and raise the tax system competitiveness in the country. We must correctly understand the essence of the issue of tax competition, oppose harmful tax competition, and strive to enhance the competitiveness of our tax system.