The Study On Departure Between Regional Taxation And Its Resource

The scholars of taxation and economic-law have been more concerned about the issue of the relationship between the tax revenue and its sources. Under normal circumstances, there is a consistency about the tax revenue and its sources in a country or a region ,it is to say, its tax revenue is corresponding to its receive. But in reality, because of the complexity of China's current taxation system and the level of regional economic disparities, the inconsistencies is having in large.It has two forms: one is between the central and local governments ;the other is between regional local governments. Although these two situations exist in our country, but more prominent is the regional departure . Its growing trend has resulting in a greater negative impact on China's socio-economic development . January 1^st in 2008, the new "Enterprise Income Tax Law" introduced in the legal system summary and consolidation of corporate taxes, the issue has been referred to a considerable height, regardless of industry or tax law experts have expressed a great deal of concern, at the same time, all the Government, particularly the out-flow regional government of the central and western sources of tax revenue is also more sensitive to it. For a period of time, they have continued in different ways to report to the State, requesting the State resolving the issue. This article choices the issue as the study, expecting the legal point of view, analyzing and researching to understand the problem and proposing solutions in theory. The contents of the article is divided into four parts:The first part is about an overview of the issue. First , the paper introduction the economic concepts and methods to determine ; following by practical examples of this problem exists in our country the status; finally analyzing the issue has a negative impact on China's regional economic coordinated development.The second part is researching the reason of the problem: turnover tax from the current flawed system, corporate tax problems in the combined aggregate, the allocation of tax jurisdiction is unscientific, irrational allocation of tax ownership, financial transfer payment system is imperfect and so on.The third part is to solve the regional tax on foreign sources of tax revenue from the issue with the introduction and learn from experience. To this problem, the United States, German, Brazil, the European Union and Argentina, all has its own national conditions and measure to solve it. Through the introduction of these experiences put forward to solve this problem in the reference, there is a reasonable allocation of the main tax revenue collection and the attribution of phase separation, the establishment of inter-regional coordination mechanism of the horizontal and improving tax revenue between the Government, such as financial transfer payment number of areas and so on.The fourth part as the focus of the paper is to proposing the measures and suggestions of the issue. Combination of reasons and foreign experience, mainly from the jurisdiction of reforming the tax system, tax ownership of the right to regulate, promote the transformation of value-added tax reform, reform of the tax system and further improve our financial transfer payment system proposed to improve the response. Of course, there is not only the specific measures, but also more legal proposes on it.