税收竞争对经济的影响,既可能产生正效应,也可能产生负效应。在现时的中国,税收竞争既包括制度内的税收竞争,也包括制度外的税收竞争。制度内税收竞争对经济的影响既有利又有弊,而制度外税收竞争则是弊大于利。 The impact of tax competition on the economy may have both positive and negative effects. In present China, the tax competition includes both the tax competition within the system and the tax competition outside the system. The impact of tax competition within the system on the economy has both advantages and disadvantages, while the tax competition outside the system is more harm than good.