京津冀三地税收与税源背离问题研究

The Research on Problems about the Deviation of Tax Revenue and Tax Sources in Beijing-Tianjin-Hebei Region

京津冀三地公共服务方面存在着"断崖式"差距。通过比例差异法测算2005—2014年京津冀三地税收与税源关系。研究结果表明:京津冀三地税收与税源背离情况长期存在,且北京市属于长期税源流入区,河北省属于长期税源流出区。"分灶吃饭"的财税体制和不合理的跨区域投资税收分配机制是京津冀三地税收与税源背离的原因。应坚持税收与税源相一致、加强对跨省经营企业的税收管理。

There exists a precipice type gap on public service of Beijing-Tianjin-Hebei region. Based on the percentage difference method, the research team calculated Beijing-Tianjin-Hebei region＇s tax revenue and tax source relation from 2005 to 2014. The results show that tax revenue and tax sources divergence exists for a long time. Beijing belongs to the long-term tax sources into the area, Hebei province belongs to the long-term tax outflow areas. The ＂serve meals to different diners from different pots＂ fiscal and taxation system and unreasonable tax allocation mechanism lead to tax and tax sources divergence of Beijing-Tianjin-Hebei region. Adhere to the principle of tax is consistent with the tax sources, we should strengthen cross-regional enterprisesj tax management.