关键词: 经济竞争, 企业税负, 两阶段动态博弈, 减税降费

Abstract: Based on the twostage dynamic game model between the government and the enterprises under the decentralized system and the fixed effect model constructed on it, this paper verifies the relationship between the economic competitiveness of local governments and the actual tax burden of enterprises using the financial data of Ashare listed companies. The results show that when the local government faces more intense economic competition, the actual tax burden of listed companies in its jurisdiction is lower. Further analysis shows that there are significant regional, industrial and ownership heterogeneities in the tax reduction effect of local government economic competition on enterprises; Quantile regression shows that when enterprises are in different tax intensity, there are significant differences in the tax reduction effect of local government economic competition. In the new era of tax reduction and fee reduction  which is beneficial to enterprises, this paper has enlightenment significance for the implementation of tax reduction and fee reduction policies and the standardization of local government behavior in horizontal competition.

Key words:  , economic competition, corporate tax burden, twostage dynamic game, tax reduction and fee reduction