Research Of Tax Revenue Devate From Tax Sources Based On Jiangsu Province

With the commissioning of use of the Sanxia Project, the problem of the sharing of its VAT revenue especially in which the problem of the regional tax and revenue sources does not match has attracted the attention of many experts and scholars. Speed up tax reform in the country in the12th Five-Year Plan clearly put forward that we need a fair tax burden, and regional economic disparities has been an important issue in the building of a harmonious society. Jiangsu Province, as the country economically developed provinces within regional economic disparities and tax unfair burden of the problem. This paper focuses on the tax revenue and tax sources of Jiangsu Province, to depart from the core issues, defined from the perspective of the relationship between tax revenue and tax sources and tax equity theory, the theory of tax competition elaborate.Corresponds to the principle of a certain amount of tax revenue in accordance with a certain amount of tax sources, using data from2003to2010, the use of the average tax amount Act of Jiangsu Province, the amount of tax revenue and tax sources departure from two angles from the absolute index and relative indicators municipalities and three regional tax sources of revenue the deviation analysis, clear13cities in Jiangsu and three regional tax into (out of) the amount and scale; proportion of the use of "the regional tax proportion economy amount Law find a departure from the high degree of cities and regional estimates, Jiangsu Province, the overall tax revenue and sources of revenue for deviations of the use of "income variance coefficient method to draw tax revenue and sources of revenue away from the overall law.Based on the visits of Jiangsu Province, tax revenue and tax sources departure from reality, from economic, institutional and management aspects to start trying to identify the causes. Tax system reform, the tax structure based turnover tax and consolidated tax payment system caused tax revenue attribution does not correspond with the tax sources to; economic center and political center "headquarters economy" exacerbated by the tax distortions caused by institutional factors, foreign trade developed regional export tax rebate burden caused by the VAT revenue and tax sources departure from; tax authority has not yet formed a consolidated tax payment system supporting effective management mode, combined with the tax authorities around the different collection efforts, easier exacerbate departure from the tax revenue and sources of revenue from the management.The reasons for the departure from the cause of tax revenue and tax sources in Jiangsu Province, with domestic and international experience, this article from the tax and transfer payment two suggestions that should actively promote the reform of the tax system, improve the tax allocation, establish the sources of tax revenue outlook, improve tax collection, and improve the below the provincial transfer payment system..