随着社会的发展和经济的进步,以及我国社会体制的不断完善和发展,我国的税收体制也得到了一定的发展和完善,建国初期,我国地方政府的各项权利都依附于中央,地方政府没有实际的权利,相应的税收竞争也不够激烈,但是随着现阶段市场经济的深入和发展,地方政府为了拉动地区经济的发展,开始通过减免税等形式来降低一些高科技企业的门槛,通过开辟高新技术园区来实现地方经济的发展和进步,虽然地方性的税收政策得到了进一步的改变和完善,但是在这个过程中泛滥的地方政府税收政策在很大程度上影响了国家税务的管理,因此,地方性的税收竞争也面临着新的竞争手段,新的压力,所以本文通过相关的数据资料和实际案例分析了当前我国税收竞争的主要方式,论述了现阶段地方政府间税收竞争中存在的问题,进一步提出了促进地方政府间税收竞争良性发展的措施。 With the development of society and economy, as well as the continuous improvement and development of our social system, our tax system has also been developed and perfected. In the early days after the founding of New China, all the rights of local governments in our country were attached to the central and local governments However, with the deepening and development of the market economy at the present stage, in order to boost the development of the regional economy, local governments have begun to lower the threshold of some high-tech enterprises by means of tax relief and other forms of taxation, Although the local taxation policy has been further changed and perfected, the taxation policies of local governments flooding in this process have greatly affected the management of state taxation, Therefore, the local tax competition also faces new competition measures and new pressures. Therefore, this paper analyzes the main ways of tax competition in our country through relevant data and practical cases, and discusses the existence of tax competition in local governments at this stage The issue of further promoting the healthy development of tax competition among local governments Measures.