内容摘要：

本文详细介绍了1998～2006年之间oecd有害税收竞争项目整个进展过程，并对有害税收竞争项目进行评估。最后，结合我国实际，提出了完善我国涉外税收政策体系的建议。

关键词：oecd　有害税收竞争　避税地

abstract：this paper gives a detailed introduction and evaluation on the whole practice of oecd's project concerning harmful tax competition.combined with current situations in china,the paper also proposes some suggestions for improving tax system concerning foreign capitals.

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