府际税收竞争的财税法审思

府际管理以多方参与为特征，以互动博弈为手段，以区域利益最大化为目标，是政府关系梳理的有效范式。府际治理作为解释政府政策与行为的一种分析方法，以问题解决为导向，是政府组织重塑、政府政策革新、政府行为再造的风向标。以府际关系为理论分析范式可将税收竞争分为纵向府际税收竞争、横向府际税收竞争、斜向府际税收竞争和跨域府际税收竞争。通过理论考察与实践解析探明府际关系的规律，明晰府际税收竞争的原因、方式与路径，认为地方财政能力的提升不仅应重点关注静态的制度调整，还应将动态的税收竞争纳入分析范围，并提出以区域合作机制重塑府际税收竞争模式，以财税法律规范府际税收竞争行为，以公私合作制消弭有害税收竞争动机。

On the Oblique Intergovernmental Tax Competition From the View of Finance and Tax Law

Featured by multiple participations, intergovernmental management takes interactive game as the method and the region maximum benefit as the goal, which is an effective way to regulate the intergovernmental relationship. Intergovernmental governance is a problem solving oriented method to explain the behavior of the government, which can reshape government organization, innovate the government policy and reinvent the government practice. From the perspective of intergovernmental relationships, tax competition includes horizontal competition, vertical competition, oblique competition and boundary?spanning competition. This paper illuminated the rules of intergovernmental relationships through theoretical investigation and practical analysis. Besides static adjustment of system only, tax competition should be noted too. The regional cooperation mechanism can reshape the mode of intergovernmental tax competition, finance and tax law can regulate the behavior of intergovernmental tax competition, public and private partnership can eliminate the motive of harmful tax competition.