税收竞争是指地方政府之间为强化本级政府的经济实力,以税收为手段而进行的各种争夺经济资源或税收资源的活动,它是政府竞争的重要内容。正当、适度的税收竞争可以刺激地方经济的快速发展,不正当的税收竞争会降低经济增速,甚至导致经济的零增长、负增长。我国正处于经济转型时期,存在大量的税收不正当竞争行为。因此,必须将税收竞争纳入财税法治的轨道。 Tax competition refers to the activities of local governments that intensify the economic strength of their own governments at all levels and compete for economic resources or tax resources by means of taxation. It is an important part of the government’s competition. Just, modest tax competition can stimulate the rapid development of local economy, improper tax competition will reduce the economic growth, and even lead to zero growth and negative growth of the economy. Our country is in the period of economic transition, and there are a lot of acts of unfair competition in taxation. Therefore, tax competition must be incorporated into the track of the rule of finance and taxation.