我国区域税收转移的成因与影响

The Causes and Influence of Tax Transfer in China

目前中国存在税收与税源背离现象,税收转移大致呈现出由经济欠发达地区向发达地区转移的特征。其原因是:企业汇总纳税、总部经济、省际贸易、资源性产品价格扭曲、税制设计不尽合理、区域间税收竞争、税收政策区域差异、集团公司转让定价、隐形的税收转移、内外资企业迁移。税收与税源的背离,会减少地方财力,加剧地区差距,降低经济效率,不利于保护资源和改善投资环境,影响政府形象与科学决策。对此,要树立科学税收观,建立与完善税收分配体制,促进经济可持续发展。

This paper tells that there is regional transfer of tax in China, which has bad effect on the economy development and the transfer flowed from developing area to developed area on the whole. The main causes are： consolidated tax, headquarter economics, inter-provincial trade, price distortion of resource products, incompatible tax system , the regional tax competition, the difference of tax policy region, the Group transfer price, the stealth tax revenue shift, the migration of the Forelgn-funded enterprise . The deviation of tax revenue and tax source will reduce the region＇s financial power and aggravate the local disparity, in addition, it will lower the economic efficiency and is bad for the environment protection and the investment , what is more, it will affect the government appearance and its policy-making. According to these, we must set up the scientific taxvalues and tax apportionment system in order to promote economy sustainable development.