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.

摘要： 经济全球化的深入使得一国之内税收竞争的增长效应更多地受制于对外开放因素的影响。本文基于2000-2013年中国29个省（市）的面板数据，旨在从贸易开放的视角实证考察税收竞争对经济增长的影响及作用机制。两阶段最小二乘法（2SLS）的研究结果表明，在影响区域经济增长方面，贸易开放与地区间税收竞争存在一定程度的策略替代性；面板门限模型(PTR)的运用，发现不同区域贸易开放度存在较大差异，从而形成税收竞争增长的类“N”效应。在考虑到贸易开放度区域异质的情形下，地区税收竞争依旧是促进区域经济增长的重要政策工具，注重税收竞争对政策工具“精准”投放的偏向。