我国地区间税收与税源背离的调节对策

Some Regulating Countermeasures toward the Deviation of Tax Revenue and Tax Sources among Different Regions in China

一个时期以来,税制设计、企业跨区经营、资源性初级产品定价和恶性税收竞争等因素的存在,使得在不同地区之间产生税收转移,形成税收与税源背离,各地区的财政增长很不均衡,影响到各区域经济和社会的发展。本文通过对税收背离问题的研究,结合我国财政分权体制和现行分税制,提出税制要素设计与优化建议,以期为下一步税制改革提供借鉴。

For a period, as a result of some fac- tors like the design of tax system, enterprises trans- regional operation, resources product pricing and ma- lignant tax competition, tax transfer had been formed among different regions, making deviation between tax revenue and tax sources, which on one hand, leads to the non-equilibrium of the provincial and munici- pal finance, and on the other hand seriously affects the development of regional economy and social harmony. Through the study on the deviation of tax sources and revenue, by jointly considering China＇s fiscal decentralization and current revenue-sharing system, this paper proposes design of tax system ele- ments and optimization recommendations which may provide reference for the further tax reform in China.