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本文从阐述政府间税收竞争的内涵出发,探析了我国政府间税收竞争的成因、表现形式及其后果,并对规范我国政府间税收竞争提出建议。
Based on the connotation of the intergovernmental tax competition, this article analyzes the causes, manifestations and consequences of the intergovernmental tax competition in our country, and puts forward suggestions on how to regulate the tax competition among the governments in our country.