自20世纪80年代我国实施以放权为主线的经济体制改革以来,中央与地方政府之间的税收利益冲突不断,表现出明显的纵向税收竞争活动特征。本文结合我国竞争主体的特殊性,分析了国内税收竞争格局、地方政府应对策略及由此带来的问题,并提出相应政策建议。 Since the reform of the economic system that took the decentralization as the main line in our country in the 1980s, the conflicts of taxation benefits between the central and local governments have been constantly showing obvious characteristics of vertical tax competition activities. Based on the particularity of our main competitors, this paper analyzes the pattern of domestic tax competition, the strategies of local governments and the problems they bring, and puts forward the corresponding policy recommendations.