法治是现代社会治理的最有效的办法,人类选择法制,就是使社会控制资源得以最大化利用,用惯例和常规来解决问题,使治理风险最小化、成本最小化。地方政府间的税收竞争虽然不完全等同于一般性市场的经济性竞争,但其属于竞争的一种特殊形式,亦符合竞争的一般原理。市场经济需要法治,税收竞争是政府间的竞争,在符合宪法和财税法的一般要求的前提下,亦要遵循竞争法的一般原理,受到反垄断法的规制。 The rule of law is the most effective way of modern social governance. When human beings choose the legal system, it is to maximize the utilization of resources under the control of the society, to solve the problems by conventions and conventions, to minimize the risk of governance and to minimize the costs. Although the tax competition between local governments is not completely equivalent to the economic competition in the general market, it is a special form of competition and is in line with the general principle of competition. Market economy requires the rule of law. Tax competition is a competition among governments. Under the premise of meeting the general requirements of the Constitution and the Fiscal and Taxation Law, the general principle of competition law must also be followed and the antitrust law should be followed.