Tax Shifting In Yunnan Province

Described in this article refers to the transfer tax revenue and tax sources in a region of horizontal divergence, the problem of the tax system in recent years has often been mentioned, the tax practice in Yunnan is also emerging, particularly in the corporate income tax policy background summary Under the more prominent. With the increasing economic and social development of Yunnan Province, also began to value-added tax and revenue sources of departure from the phenomenon, but arouse the concern of the government departments concerned and thinking. This paper analyzes the tax, transfer tax revenue sources and the basic concepts, from the current summary of the literature and domestic tax forms and transfer of research results, and value-added tax theory, combined with value-added tax collection and management of the actual situation in Yunnan Province, on Yunnan economic data and tax data, relations between empirical research and the practice of tax cases in Yunnan Province, the analysis, which reveals the Yunnan Province, the specific value-added tax shift phenomenon appears, extent and trends. After analysis of the phenomenon, ask questions, this arrangement from the VAT system, the operation of a market economy based economic development, cross-business, government resources pricing mechanism, the introduction of tax incentives, collection and analysis of key aspects of difficulties arise in Yunnan VAT tax specific reasons for the transfer, and explains the VAT transferred to the regional economic and social development, regional public service implementation, inter-regional tax competition, statistics and so the adverse affect on the transfer to fully explain the phenomenon occurs more harm than good VAT, need to attract the full attention of relevant government departments, is the urgent need to properly resolve important issues. Finally, the study of phenomena and causes, based on the combination of foreign tax and revenue sources to maintain the system of experience and consistency of Yunnan Province in the VAT tax system, tax collection and management process to solve the transfer of practical experience, made from the sound system, government coordination and address three aspects of the financial allocation of value-added tax transfers, taxes and revenue sources to maintain consistency of recommendations and countermeasures. Select the Transfer of this value-added tax in Yunnan Province as the research object, with the aim of economic management from a public point of view of Yunnan Province, the regional tax shifting occurs between the VAT status, causes and adverse effects, and make suggestions to solve the problem..Its significance lies in the regions of Yunnan Province to retain their own taxes, for a reasonable allocation of revenue to improve the regional financial capacity, and promote the healthy development of regional economy to provide ideas and direction, reflecting the tax for the basic principles of economic services, went to the forefront of tax research.