应坚决制止边界税源的无序竞争仲崇文所谓边界税源，是指乡（镇）之间、市（县）之间及省与省之间接壤的边界地区按照现行税法规定应当缴纳的税收。由于我国各地区间经济发展不平衡，地区间的税源差异较大，争抢边界税源便成为有些地区的税务机关完成税收任务，缓解收入差... The unrestricted competition should be firmly stopped. Zhong Chongwen The so-called border tax source refers to the tax that should be paid in accordance with the provisions of the existing tax laws in the border areas between townships (towns), cities (counties) and between provinces. Due to the unbalanced economic development among different regions in our country and the large differences in tax sources among regions, the tax authorities fighting for the border have become the tax authorities in some regions to complete the tax tasks and ease the income gap.