国际税收竞争(InternatoinalTaxCompetition)是指各主权国家为把国际间的流动性资本或经营活动、人才、技术等生产要素吸引到本国,有针对性地实施以扩大税基、降低税率为主要特点的减税或税收鼓励措施,甚至实行避税地税制模式等方式,促进本国经济增长。它是各国政府间以税收为 International tax competition (InternatoinalTaxCompetition) refers to the sovereign countries to the international liquidity capital or business activities, personnel, technology and other factors of production to attract their own country, targeted to implement the tax base to expand and reduce the tax rate as the main feature of the reduction Tax or tax incentives, and even the tax-free taxation model and other ways to promote domestic economic growth. It is a tax among governments