文档介绍：华中科技大学
硕士学位论文
我国地方政府间税收竞争的现状及机理研究
姓名:卢宇燕
申请学位级别:硕士
专业:企业管理
指导教师:王韬
20050428
摘要
我国地方政府间税收竞争已经深刻地影响到了地区间经济利益与税收利益的分
配和调整,成为我国改革开放与经济生活中不容忽视的重要经济现象。因此,为了进
一步完善税制,加强税收的宏观调控作用,对我国目前地方政府间税收竞争的现状和
机理进行系统的研究是及其必要的。
本学位论文在公共财政理论范畴内对地方政府间税收竞争的理论框架进行了深
入研究,系统的讨论了其概念界定、构成要素、分类状况以及效应作用等方面的问题。
在理论框架研究的基础上,本文对我国特定体制下的地方政府间税收竞争现状,特别
是西部地区的税收竞争状况进行了详细阐述,由此说明税收竞争是一把“双刃剑”,
其积极效应和消极效应同时客观存在。
为了更清晰地了解地方政府间税收竞争对辖区经济资源流动以及经济增长的影
响,本文还对地方政府间税收竞争的运作机理进行了全面探讨,引入了建立在 Tiebout
模型基础上的税收竞争空间模型,用以说明地方税收政策变化对要素流动的影响情
况,并结合我国实际情况,总结了我国地方政府间税收竞争的现实机理和特殊因素。
本文认为,研究税收竞争的根本目的不在于消除或扼杀税收竞争,而是要通过抵
制破坏性税收竞争行为,形成地方政府间税收竞争良性发展的制度框架,实现地区与
全国经济的协调发展。

关键词:税收竞争地方政府地区经济空间模型
I
Abstract
petition in our country has profound influence to interregional distribution of
economic and taxation interests. It has e an important phenomenon and has a
far-reaching effect on our economic operation. In order to strengthen macroeconomic
control force of tax and promote tax reform, it is very necessary to research the actuality
and mechanism of local petition in China.
This thesis give an intensive theoretic framework research of local petition in
public finance theory, and discuss the conception, factor, category and effect systematically.
Based on the theoretic framework, we expatiate on the actuality and two-sides effect of
local petition in our country, especially in west region.
In order to illuminate the influence of change of local governments' taxation policies
to factor mobility and economic growth, the thesis analyzes operational mechanism of local
petition, and establishes a spatial model based on Tiebout model. Based on
theoretical analysis, we will make an experiential analysis about local petition
under special system in China.
This paper also indicates that basic purpose of research on petition is not to
eliminate petition, but to find out effective solutions on forming a sound
circumstance for the healthy development of petition, developi