内容摘要：
税制竞争力是指税制吸引经济资源和促进国内企业及产品参与国际竞争的能力。本文通过构造社会利益集团之间争夺税收优惠的委托代理模型，剖析了我国税制决策机制的缺陷，提出了以增强税制的立宪性、公平性、效率性为目标，通过统一税制、优化税收政策、强化税务管理的路径，提升中国企业所得税制竞争力的建议。
关键词：企业所得税 竞争力 约束因素 提升路径
abstract：the competitiveness of enterprise income tax refers to the capability of the given tax system to attract resources and products from foreign markets and promote domestic enterprises to participate in international competition. this article analyzes the drawbacks of decision-making mechanism of tax system in china through a principal-agent model in which special interest groups compete for tax incentives. it suggests that the government should take constitutionalism, fairness and efficiency as the objectives of tax reform, enhance the competitiveness of enterprise income tax in china through tax unification and optimization and administration augmentation.