Abstract Aseconomic globalization elerating,goods,capital,labor andother factorsof production Canbemoved across bordersfreel弘any country inthemarketeconomy Can not ignore totheimpact ofothercountry's economic when they formulate macroeconomic ,economic globalization makes intemational tax relations have undergone profound Tax sovereignty of acountry is challenged order pete formobiletaxbase,many countries havetaken various measures including thelowertaxrates,higher therange ofTax Preference and eVen tax havens toreduce the taxburden oftaxpayers,SO itCan attract international mobile factors ofproduction(especially mobilecapital),This brings theinternational petition hasintensified and has e one oftheincreasing concerns tothe thelargestdeveloping COUlltry,with ession toWTO, thecontinuous improvement ofmarket access,and on thebackground ofthe two taxes merger in2008,in particular,aS therivals’neighboring countries likeSouth Korea, India,Malaysia and other countries in recent years,their petition activities to attract foreign investment hasapparently caused agreat We are facing with the severe testbrought byInternational petition,how todetermine theviciousinternational petition and theeliminationmeasures?How toassess theimpactof诚锄ational petition ontheeffectiveness of our current taxpolicy7. How tohandletherelationship petition and coordination toformulatetheoptimal petition strategyinthe new economic situation toshare the benefits ofintemational petition?For improving the effectiveness ofChina's introduction offoreign capital andpromoting the rational a110cationofresources toachievelong—term stabledevelopment ofChina’Seconomy willundoubtedly have averyimportant theoreticalandpracticalsignificance. This articleintends tosortout,understand andlearnfrom reference literature,use International taxation theory,World economics,Public finance and otherbasic economic disciplines,use
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