21世纪以来,国家与国家之间的竞争集中反映在经济、政治与社会各个领域,比如:金融竞争、文化竞争、科技竞争、教育竞争等等,其中也包括财税竞争。财税竞争集中表现在国家(地方)政府通过财税政策优惠,降低纳税人的税收负担,吸引国际间流动性资本或经营活动,改善财政 Since the 21st century, the competition between countries and countries has been concentrated in all fields of economy, politics and society, such as financial competition, cultural competition, scientific and technological competition, educational competition, among others, including taxation and fiscal competition. Fiscal and tax competition is concentrated in the state (local) government through fiscal and tax policies to reduce tax burden on taxpayers to attract international liquidity capital or business activities to improve the financial