区域税收分配简论

On Regional Revenue Distribution

本文从总部经济、法人所得税制以及不同区域政府税收利益出发,简要论述了跨区经营税收转移和税收分配问题。文章认为,现行分税制旨在解决中央与区域之间税收分配问题,规范了纵向利益关系,但缺乏区域税收分配基本规范,没有对横向税收利益关系作出制度安排。作为企业所得税法及其实施条例配套措施,国务院财税部门制定了有关区域税收分配办法,初步抑制了税收转移,产生了良好效果。文章建议以税收行政法规形式确立区域税收分配基本制度,同时以税收部门规章形式针对不同跨区经营类型制定具体分配办法,坚持税收与税源一致原则,以税源贡献大小为依据,兼顾不同区域利益诉求,重视税收分配效率,渐进性完善分税制,推动实现区域税收分配公平合理,促进区域经济社会统筹协调发展。

From the perspective of any headquarters economy, legal person income tax and revenue interests of different regional governments, this paper elaborates on the issues of revenue transfer and distribution arousing from cross-regional business operation. The view is held that the current tax-sharing system is aimed at resolving the problem of revenue distribution between central government and regional governments by standardizing the vertical relationship of interest. However, there is no regulation on revenue distribution between regions, causing a lack of horizontal systematic arrangement of revenue benefit. As subsequent measures for the implementation of the enterprise income law and its detailed rules, regulations on revenue distribution between regions are made by the fiscal department of the State Council, which primarily prevented revenue transfer and has brought about a favorable consequence. On this basis, the paper suggests establishing an elementary system for regional revenue distribution by means of tax administration rules passed by the State Council plus regulations of detailed distribution methods passed by the State Administration of Taxation. Tax administration should be consistent with the revenue source. The contribution of revenue source should be taken as the basis for revenue distribution, while balancing the interest claims of different regions. The tax-sharing system should be gradually perfected by focusing on the efficiency of revenue distribution, which will help to realize a reasonable distribution of revenue between different regions and promote the harmonious and integrated development of regional economy and society.