行政区经济下税收竞争规范问题

由于地方政府具有“政府”和“经济人”双重特征，从而使我国地方经济的发展呈现出行政区经济的特征。行政区经济强化地方政府对经济的干预，弱化中央的调控职能，加剧地方保护主义。行政区经济主要通过政府间的税收竞争体现。在管理中应树立公众本位；适度改革行政区划的划分，使行政区划的财权、事权匹配；明确中央与地方政府、地方与地方政府间的税收收入的归属权，加大中央政府在地方政府竞争中的协调作用等措施，对地方政府税收竞争加以规范。

On Standardization of Tax Competition Under Administrative Regional Economy

Because local governments have ＂government＂ and ＂brokers＂ double features, our local economic development emerged administrative regional characteristics. Administrative regional economy strengthens local government intervention in the economy;weakens the central control functions of central government; increases local protectionism. Administrative regional economy mainly embodies through tax competition between the governments. We should take some measures to regulate tax competition among local governments, such as confirm the public-based management, carry out moderate reform on the division of administrative region, etc.