一、引言:国内税收竞争概念的界定与分类西方几十年的国内税收竞争理论和实证研究表明,规范适度的国内税收竞争有助于遏制政府规模的过度扩大,有助于减轻纳税人的税负,从而大大促进一国经济的快速发展(Wilson,J.D,1999)。所谓国 I. INTRODUCTION: THE DEFINITION AND CLASSIFICATION OF THE CONCEPT OF DOMESTIC TAX COMPETITION The theory and empirical studies of domestic tax competition in the West for several decades show that regulating a proper domestic tax competition can help to curb the over-expansion of government scale and help to reduce the tax burden on taxpayers Negative, thus greatly promoting a country’s rapid economic development (Wilson, JD, 1999). The so-called country