税基流动条件下粤港澳大湾区税收协作的损益分析

Analysis of Profit and Loss for the Tax Cooperation between Provinces in Guangdong-Hong Kong-Macao Greater Bay Area Under the environment of Tax Base shifting

在税基可流动条件下(如转移定价),粤港澳大湾区内广东省、香港特别行政区、珠三角各市之间的税收竞争导致的非合作均衡,不仅会造成整个大湾区内总贸易量和税收收入水平下降,还会导致省区间重复征税或漏征税的情况。而大湾区内相关省市区之间进行税收协作,则会提升整个大湾区内的税收收入总量,减少对企业的双重征税、避免企业恶意转移利润,同时也能促进大湾区内总贸易量的增多,实现"多赢"格局。此外,通过贸易量的增加还能提高大湾区内跨国(省)公司的总利润水平。而在广东省、香港特别行政区、广州深圳等市等政府间实施"转移支付补偿"条件下,区域税收协作也能够增加大湾区内全部省、区、市政府各自的税收收入量。结论是:争则损,合则益。

This paper indicates that the non-cooperative equilibrium caused by tax competition between Provinces in Guangdong-Hong Kong-Macao Greater Bay Area Under the environment of Tax Base shifting no only may led to a depressed level of domestic trade,a depressed level of tax revenues received,it also can lead to double taxation or evasion of corporate profits.Conversely,tax cooperation between provinces could increase trade and decrease double taxation or evasion.At the same time,cooperation could increase tax revenues of all provinces creating a win-win situation.Apart from this,after realising a trade increase the trans-provincial companies would achieve a greater profits level.And in the case of a"Transfer payment compensation"between Guangdong Province,Hong Kong Special Administration District,and the cities of Guangzhou and Shenzhen,a regional agreement will result in increasing provincial,regional,and city revenues received.The conclusion being,competition harms where as cooperation profits.