A Study On Tax Transfer Among Regions Of China And Its Solution

Since1994,Tax system has been reformed. The longitudinal between China’s centralgovernment and local government tax revenue allocation has been a better solution. Butthe transverse tax issues hasn’t been solution. Discovered by the results of the2000-2011statistics, the tax system, which design unreasonable cross-regional operationled to serious tax shift in China’s inter-regional, has had a negative impact on balancedregional economic development. If you can not properly resolve the problem. Thedevelopment of China’s economy as a whole will not balance. The rich get richer and thepoor get poorer. The realization of common prosperity will not be achieved.This paper is divided into six parts. First part is analysis of the current tax shifting inChina’s inter-regional problems and the significance of the research. The current situationof the domestic and international aspects of the study by causes and effects of regionaltax shift instructions. Meanwhile, content of this paper and the research methods havebeen proposed. The second part is the relevant concept and theoretical basis. Economicresearch methods and formulas will be explained. The third part is the analysis of thestatus quo and problems of inter-regional tax shift. Argument shows that the empiricalanalysis of the tax shift conditions. The fourth part is the analysis of inter-regional taxshift problem. Imperfect tax system, the issue of corporate tax, local tax competition,regional policy differences, resource tax, provincial trade development, and other issues.The fifth part is the experiences of other countries. The United States, Germany, Braziland other countries of the settlement of the regional tax shifting problems have a varietyof unique experiences and practical means. The sixth part is the countermeasures andsuggestions to solve the problem of tax shifting in China’s inter-regional. Through theanalysis of the causes, suggestions to improve our inter-regional tax shift.