随着当前国内经济发展速度的加快,各地方政府均开展了相应的政策改革,从而提升政府的财政收入。其中“省直管县”模式已经在国内多地开展,其从理论上可以有效地增加基层政府税收分成量,同时也可以利用省级政府的直接转移扶持提高财政税收量。但实际情况下这种模式是否可以提升基层政府税收竞争能力仍需要进一步实践验证。本文即是研究省直管县改革模式和基层政府税收竞争的关系,首先介绍了省直管县和政府税收竞争的相关概念,同时说明了二者关系的研究方法和检验方法,以期能为相关工作提供参考。 With the acceleration of the current domestic economic growth, all local governments have carried out corresponding policy reforms so as to enhance the government’s fiscal revenue. Among them, the model of “provincial straight county” has been carried out in many places in China. In theory, it can effectively increase the amount of grass-roots government tax revenue, and at the same time, it can also use the direct transfer of provincial governments to raise fiscal revenue. However, whether this model can enhance the tax competitiveness of grassroots governments still needs further practical verification. This paper is to study the relationship between the reform model of direct province and county and tax competition of grass-roots government. At first, it introduces the related concepts of tax competition between provincial-level counties and government, at the same time shows the research methods and testing methods of the relationship between them, Work for reference.