制度外税收竞争导致税收法定主义弱化,降低了市场机制对经济资源的配置效率。其法治筹划,从税收立法角度来看,要完善规范税收竞争的相关法律,提升税法立法级次,赋予地方适当税收立法权,加快费改税立法进程;从调整税收政策取向来看,要对税收优惠、区域经济协调发展、税制改革、财政转移支付等方面进行深化改革;同时,要通过强化税收执法监督、健全税收司法保障,对制度外税收竞争进行规制保障。 Tax competition outside the system led to the tax statutory weakening, reducing the market mechanism of economic resources allocation efficiency. The rule of law planning, from the tax legislative point of view, to improve the tax laws and regulations to improve tax legislation to enhance the level of legislation to give the appropriate tax legislative authority to speed up tax reform tax reform process; from the tax policy orientation, we should Tax incentives, the coordinated development of regional economy, the tax reform, financial transfer payments and other aspects of deepening reform; the same time, we must strengthen the supervision of tax law enforcement and improve the tax judicial protection, tax regulation outside the system of regulation and protection.