作为政府财政政策的工具之一,税收竞争可能产生良性或者恶性两种效应,而决定税收竞争发展方向的关键因素在于法律制度的设计安排。由于缺乏体制保障和制度约束,我国地方政府间税收竞争的恶化倾向愈加明显。因此,确有必要运用法律手段对地方政府间恶性税收竞争进行规制,引导其向良性方向发展。 As one of the tools of government fiscal policy, tax competition may have two kinds of benign or vicious effects. The key factor determining the direction of tax competition lies in the design of the legal system. Due to the lack of institutional guarantees and system constraints, the deteriorating tax competition among local governments in our country is even more obvious. Therefore, it is indeed necessary to use legal means to regulate the vicious tax competition among local governments and guide them in a benign direction.