突破生态瓶颈,把好山好水好风光融入京津冀城市群

The Inter-regional Equilibrium of Tax Revenue and Tax Source: Theoretical Connotation and Implementation Path

城市之美，离不开生态之美、自然之美。2015年12月召开的中央城市工作会议提出，要强化尊重自然、传承历史、绿色低碳等理念，将环境容量和城市综合承载能力作为确定城市定位和规模的基本依据。城市建设要以自然为美，

The inter-regional equilibrium of tax revenue and tax source is the important premise and foundation to straighten out fiscal allocation relationship between local governments and realize regional fiscal balance. Essentially, the inter-regional equilibrium of tax revenue and tax source means consistency between tax revenue and revenue contribution, including the consistency between tax revenue and tax capacity, tax revenue and tax incidence, tax revenue and tax jurisdiction. However, affected by many factors as tax sharing financial system, the design of the tax system, management behavior of enterprises and differences in regional economic development, regional tax revenue and tax sources appears disequilibrium in China. To solve this problem, we must perfect the financial system, optimize the design of the tax system, set up horizontal tax distribution system and the horizontal transfer payment system, etc.