Abstract: Economic globalization has made growth effects of inter-reginal tax competition more subject to openness . Based on balance panal data of China’s 29 provinces from 2000 to 2013,the paper aims to focus on influencing factors and mechanism of inter-reginal tax competition from the perspective of trade openness. Results of 2SLS estimation show that there is a strategetic substitution relationship between trade openness and tax competition as to effects on regional economic growth; With the method of PTR,there is disparity of regional trade openness ,so tax competition has N-shape effect on growth.It also shows that even considering regional disparity of trade openness , inter-reginal tax competition is still one of important policy instruments to impur regional economic growth,and we should attach the importance to “precision” in applying with it.