A Study On The Impact Of Headquarters Economy On Regional Taxation

Headquarters economy refers to the use of the unique advantages of regional resources, to attract corporate headquarters in the region layout, and manufacturing base will be set up in the comparative advantage of other regions, the formation of regional optimal allocation of resources, an important economic form and the resulting. Domestic and international experience shows that the development of headquarters economy is conducive to enhance the central city agglomeration radiation and comprehensive service function;is conducive to the gathering of high-end resources,promote the upgrading of the industrial structure;enhancing the city’s comprehensive competitiveness.At present,The development of headquarters economy has become an important strategic choice for Beijing, Shanghai, Guangzhou, Shenzhen and other front-line Center City,Position of headquarters economy in city economic development in the increasingly prominent.The development of headquarters economy has a variety of effects,bring tax for the local government and also in the macro causes the deviation of tax and revenue situation,Some areas in order to attract corporate headquarters settled,take a non-standard tax measures,which contributed to the transfer of the regional tax and tax disparity.At present,Chinese scholars and experts argumentation mostly focuses only from the perspective of the enterprise value chain division to discuss headquarters corporate tax base and its stability,analyze corporate headquarters tax contributions.But there is still a lack of mechanism for headquarters economic effects of regional tax and empirical analysis.By refer to the literature,this paper on recent theoretical research headquarters economy at home and abroad were analyzed and finishing,Introduces the concept of headquarters economy and effects.And the headquarters of the economic theories were elaborated,It includes enterprise value chain theory,industrial cluster theory,regional economic theory and the theory of comparative advantage.Thenmainly from the perspective of industry, tax structure described the influence mechanism of headquarters economy on regional tax,mainly from the enterprise income tax,value-added tax,personal income tax,business tax perspective of headquarters economy how to influence the regional tax.The third chapter mainly analyzes the present situation of regional tax revenue distribution of our country, expounds the regional disparity of tax income and tax transfer situation, and discussed the main causes.The fourth chapter combines the analysis of the preceding chapters of the theory,Theoretical analysis of the results of an empirical test using the panel data of 31 provinces and autonomous regions,Analysis of the influence of headquarters economy on regional tax and tax types,Finally is the conclusion of this study,then put forward policy suggestions for suppression of negative effect of tax allocation of headquarters economy and promote the healthy development of headquarters economy.