受地方政府利益最大化的驱使,在推进珠三角经济一体化的进程中,区域内税收利益竞争所产生的冲突已影响到一体化的实施效果。通过对协调地区税收利益冲突的国际经验进行梳理后,认为建立区域间纵向及横向税收利益协调机制,形成产业导向的税收激励制度体系,尽可能实现税收利益均衡。 Driven by the interests of local governments, in the process of promoting economic integration in the Pearl River Delta, the conflicts arising from the competition for tax profits in the region have affected the implementation effect of integration. After sorting out the international experience of coordinating regional tax conflicts, it is believed that the establishment of a coordination mechanism for vertical and horizontal tax benefits among different regions will lead to an industry-oriented tax incentive system and a tax benefit balance as possible.