Research On Regional Transfers Of Tax Sources In China

The reform of the tax-sharing system divided the business power and financial power between the central government and the local government (mainly is the provincial people's government), standardized its longitudinal tax revenue distribution simultaneously. This reform basically guaranteed the necessary fund for the central government and local government to implement the business power. Tax income as a main, stable and dependable source of financial power, becomes more and more important.Along with the further implementing of the tax-sharing system, especially in recent years, local government urgently needs obtain tax income through financial power in order to carry out its business power. But current tax-sharing system has not definitude the tax authority between local governments and not related to the method of how to divide the tax benefits. Therefore, tax power, as a main constituent part of financial power, becomes the focus that local governments fighting for. Because the tax system, tax levy and administration, the market economy system not enough perfect, the improper transfers of tax revenue between different regions become more strongly. The tax revenue which belongs to A area was taken away by B area, and which belongs to B area was transferred to C area. Consolidated ratepaying, primary price of resource productions, improper design of tax system factors and not perfect tax-sharing system and other reasons results in confusion relationships between tax revenue and tax source in different areas. Considering these reasons, this paper attempts to use related theories of system economy, Musgrave's theories about tax infection points and unbalanced development of regional theories to analyse the phenomenon, and using the Sanxia water electricity station as a typical model case to explain the phenomenon in detail. Finally, from the perspectives of public finance management, the region tax preferences, tax income ownership mechanism and tax levy and administration, this paper gives a series of propose to complement and perfect the current tax-sharing system. So, we can solve this problem basing on the system frame to build the interregional tax allotment and to benefit the regional economy development.