中国区域税收转移的统计分析

Statistical Analysis on the Regional Tax Transfer in China

受现实因素制约,税收与税源存在背离现象,地区间会发生税收转移。1997-2006年中国存在较为严重的区域税收转移现象,税收从中、西部地区移入东部地区,而且转移力度逐步加大。从主要税种看,企业所得税是由中西部地区流向东部地区,但其转移力度更强。区域税收分配存在"劫贫济富"现象,税收没有起到缩小区域差距的作用。

This paper tells that there is a regional transfer of tax in China that the tax transfer flows among different areas. In addition, the tax transfer has become popular during 1997 to 2006, flowing from the medium and the west to the east with more and more power. Corporate income tax played an important role in tax transfer, which also flowed from the medium and the west to the east but with more stronger power. The distribution of tax transfer made the tax of developing area flowed to developed area, which accelerate the disparity between rich and poor.