税收作为政府完成职能的必要手段,具有及其重要的意义。在分税制体制下,各级地方政府做为一级实体不可避免的要产生税收竞争。无序的税收竞争导致诸多负面效应,对我国国民经济产生重要影响。本文通过对地方政间横向竞争进行较为深入的原因分析,试图找到相应的解决对策。 As a necessary means for the government to fulfill its functions, tax revenue has its vital significance. Under the tax-sharing system, the local governments at all levels as inevitable entities have to generate tax competition. Disorderly tax competition leads to many negative effects, which have an important impact on our national economy. This article tries to find the corresponding countermeasures by analyzing the reason of the horizontal competition among local governments and local governments.