Research On The Trend And Countermeasurs Of Regional Tax Competition In Headquarters Economy

With the rapid development of economic globalization and information network technology, enterprises can have multiple choices on the space layout of their organizational structure. Under such circumstance, the concept of the headquarter economy came into being. Driven by the increase of tax contribution, the headquarter economy in major cities has shown an emerging development momentum. Regions where enterprise headquarters are concentrated can often attract more capital, human, material, information resources and other elements of innovation, which enables them to stay at the upstream of the industry value chain and gain greater investment returns; at the same time, it can enhance the level of regional industry, expand the overall size of regional economy and improve the competitiveness of the regional economy. But on the other hand, it can also exacerbate tax competition between regions. Although it is inevitable that regional tax competition will exist under the current fiscal decentralization, the divergence between tax and tax source under the headquarter economy is bound to worsen the regional tax competition. The specific forms are as follows:divergence of corporate income tax and tax source caused by the consolidation of tax, the divergence of value-added tax, corporate income tax and tax source caused by differences in the form of sales organization, and the divergence of regional tax and tax source caused by transferring pricing by enterprises for tax evasion. It is the regional tax competition that has greatly influenced the development of regional economy, and regional tax competition has become a means to balance regional economic development. Meanwhile, the enterprise organizational model of "headquarters-production base separation" has made tax collection more difficult. Therefore, it is necessary to consider both the development of headquarter economy and regional tax competition in China and study the practical influence of headquarter economy on tax and tax collection so as to adjust the layout to various situations and develop headquarter economy, prevent disorderly regional competition and tax collection risks, and promote sustainable and healthy development of the regional economy.