Abstract: The motivation of regional tax preferential policies is to attract investment, which will lead to the formation of tax depression, and affecting fair competition and market unity. This paper studies the tax competition behavior and its influencing factors in China based on the theory of asymmetric tax competition. It puts forward a theoretical hypothesis and tests it by constructing a Dynamic Spatial Durbin Model. Conclusions are as follows: The inter-regional tax burden has a positive spatial correlation, and forms a “vicious” tax competition; The regional tax competition is becoming more intense, and it is not easy to achieve effective regional integration;The increase of population scale, the development of industrialization and the improvement of the level of opening to the outside world help to motivate the region to maintain a high tax burden and ease the “down to bottom” of tax burden. This study also provides empirical evidence for the construction of regional key cities to ease competition. At the same time when the key cities drive the population inflow, industrialization development and opening to the outside world, the level of the regional economic development is conducive to the mitigation of tax competition and the effective allocation of resources.

Key words: Tax Competition, Influencing Factor, Spatial Effect, Dynamic Spatial Durbin Model

摘要： 中国地区间以竞相税收优惠为竞争手段进行招商引资,制造税收“洼地”,影响公平竞争和市场统一。本文研究中国地区间税收竞争行为及其影响因素,基于不对称税收竞争理论,构建动态空间杜宾模型,提出并检验本文的理论假设。研究得出的主要结论如下:地理相邻的地区间税负具有正的空间相关性,并在多数地区间形成税负“逐底”的恶性竞争;经济相近的地区间税收竞争更激烈,阻碍资源有效整合;人口规模增长、工业化发展和对外开放水平的提高有助于促进地区保持高税负,缓解“逐底竞争”。为建设区域性中心城市在缓解竞争方面提供经验证据,中心城市带动地区人口流入、工业化发展和促进对外开放的同时,拉开地区经济发展层次,有利于税收竞争缓解和资源有效配置。

关键词: 税收竞争, 影响因素, 空间效应, 动态空间杜宾模型