Based on the examples the national poverty-stricken countries as a subject of study, this paper analyzes the tax competition in poor areas. Using spatial autoregressive model, it employs MLE, analysis of tax competition among national poverty-stricken countries under different weights. It comes to the conclusions as follows: Firstly, there is also a tax competition be-tween the national poverty-stricken countries; secondly, the tax competition between national poverty-stricken countries in the same province is stronger than that in the different provinces; Thirdly, tax competition is more obvious between the economic similar poverty-stricken countries.