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经济全球化是生产关系在全球范围内的大调整，必然会对作为上层建筑的税制产生极其深刻的影响。 80年代中后期世界各国的税制改革标志着税收竞争进入了一个新阶段。 90年代中后期世界各国的税制调整既具有 80年代中后期税收竞争“低税率、宽税基”的基本特征，又具有加强政府干预的新特征，是新自由主义与凯恩斯主义在经济全球化条件下重新结合的产物。我国税制较好地体现了 80年代与 90年代税收竞争的双重特征，但又存在企业税负偏重，不利于税收竞争的缺陷。
Economic globalization is a major adjustment of the relations of production in the world and will inevitably have an extremely profound impact on the taxation system as a superstructure. Tax reform in all countries in the mid and late 1980s marked a new stage in tax competition. In the mid-to-late 1990s, the adjustment of taxation system in the world not only possessed the basic features of “low tax rate and wide tax base” of tax competition in the mid and late 1980s, but also possessed the new features of strengthening government intervention. It is a new characteristic of neo-liberalism and Keynesianism in economic globalization Under the combination of the product. The tax system in our country reflects the dual characteristics of tax competition in the 1980s and 1990s well, but it also lacks the tax burden of the enterprises, which is unfavorable to the tax competition.