进入九十年代以来，特别是随 着分税制，政府间财政分权体制的建立，我国各级政府对于税收资源的争夺也日益激烈，这实质上就是说收竞争的表现。从实际竞争的结果看。它对于经济领域的正常运行冲击甚于促进，其影响不容忽视。本文拟从制度缺陷的角度对这一问题进行探讨。西方税 Since the 1990s, especially with the establishment of a tax-sharing system and an intergovernmental fiscal decentralization system, the competition for tax resources at all levels of government in our country has also become increasingly fierce. This is essentially a sign of competition. Judging from the actual competition results. Its impact on the normal operation of the economy is even greater than its promotion. Its impact can not be ignored. This article intends to discuss this issue from the perspective of institutional defects. Western tax