The Regional Tax Transfer And Tax Transverse Distribution Research In China

Since the1990s，Our tax system has changed a lot, the reform of the tax-sharingsystem preliminarily divided the business power and financial power between thecentral government and the local government，the longitudinal tax distribution systemhas been set up preliminarily, But the tax revenue of transverse distribution system isnot establish. At present our country has not been set up effective regional differenceof income tax adjustment mechanism and its corresponding difference of income taxadjustment system. And the theory research will benefit China’s regional harmoniousdevelopment.In this paper, the conclusion shows that local tax exists regional differences,China has serious regional tax transfer phenomenon, local tax revenue from themiddle and western region, which caused the deviation of source tax is more serious.This phenomenon is caused by the main economic development level, industrialstructure, taxes set, headquarters economy, tax preferential policies and other reasons,and in developed countries the tax distribution system of transverse are moreadvanced, General use distribution difference of this formula and the difference oflocal tax rate on the reasonable distribution. On this basis, this paper through theestablishment of index system and the construction of the transverse tax system,preliminary realize reasonable distribution area between formulation tax, andaccording to the actual economic development in China, and proposes to constructregional taxation horizontal distribution system, and ensure the consistency of sourcewhere tax base, and some concrete measures such as tax reform, so as to give full playto the tax adjustment function economic society, narrowing the regional gap.