在我国“过渡时期分税制”的渐进式改革中,规范的政府间财政关系尚未建立,制度的缺陷和对地方政府行为约束的缺失,致使我国地方政府间税收竞争出现异化的趋势,严重扭曲了资源的配置,也妨碍了政府公共服务的提供。本文分析得出税权制度缺陷是导致当前我国税收竞争异化的主要制度诱因,需要以推进税权制度的改革和完善为突破口,构建法治化、规范化的税收竞争制度框架的结论。 In our gradual reform of the “tax-sharing system in the transitional period”, the normative inter-governmental fiscal relations have not yet been established, the defects of the system and the lack of restraints on the behaviors of local governments have led to the alienation of taxation competition among local governments in our country, seriously distorting the resources The configuration also hindered the provision of government public services. The analysis of this paper shows that the defects of the tax system are the main inducement for the current alienation of taxation in our country. It is necessary to take the reform and improvement of the taxation system as the breakthrough to establish a framework of legalization and standardization of the tax competition system.