税收竞争属于竞争的一种特殊形式,符合竞争的一般原理。正当、适度的税收竞争可以刺激地方经济的快速发展,不正当的税收竞争会扰乱市场竞争秩序,降低经济增速,甚至导致经济的零增长、负增长。我国正处于经济转型时期,存在大量的税收不正当竞争行为。税收不正当竞争的一个突出外在表现就是行政垄断。因此,其应当受到反垄断法的规制。一、竞争法视野下地方政府间税收竞争理论的一般分析所谓税收竞争,是指政府间以税收为手段进行的各种争夺经济资源或税收资源的活动,根本目的在于强化本级政府的经 Tax competition is a special form of competition, in line with the general principles of competition. Just and appropriate tax competition can stimulate the rapid development of local economy. Improper taxation competition will disrupt market competition, reduce economic growth and even cause zero or negative growth of the economy. Our country is in the period of economic transition, and there are a lot of acts of unfair competition in taxation. An outstanding external manifestation of unfair tax competition is the administrative monopoly. Therefore, it should be regulated by antitrust law. First, the competition law from the perspective of local government tax competition theory of the general analysis of the so-called tax competition refers to the government as a means of tax revenue for various economic or tax resources activities, the fundamental purpose is to strengthen the level of government