Research On The Development Of Headquarters Economy Effects Of Local Taxation

Headquarters economy is emerging in recent years a new concept, it is as the headquarters of major multinational companies to move in and the establishment of the headquarters of many large enterprise groups, domestic migration. With the rapid development of economy, the center city brought together more and more enterprises headquarters, and headquarters enterprises manufacturing base is arranged in the area of the production and processing cost is low, this kind of development model to promote the headquarters and the rapid economic development in related areas, the headquarters economy gradually formed a new economic form. Headquarters economy is the main characteristics of the enterprises gathered a large number of headquarters, as a new economic form and a new idea of regional economic development, economic development around the headquarters economy has become a new bright spot. At present, foreign many well-known enterprises have appeared in the big cities headquarters gathered phenomenon, such as Tokyo, Osaka, New York, London and Singapore and other regions, and the headquarters of the famous economic zones such as: shinjuku, Tokyo, New York, Manhattan CBD, the city of London, Paris la defense, Luxembourg’s financial district, are typical. In our country, put forward of the concept of headquarters economy, China’s major cities headquarters economic development "in full". Beijing, Shanghai, guangzhou is recognized as a leader, headquarters economy in shenzhen, dalian, jinan, wuhan, xiamen and other cities also not to be outdone, have been clearly put forward the strategy for the development of headquarters economy, for the development of China’s headquarters economy created a good environment and atmosphere.Headquarters economic development brings many external effects, one of the most direct effect is its tax contribution. This tax contribution effect has become the domestic many cities developing headquarters economy, fiscal and taxation preferential policy to attract enterprises settled in one of the most important factor in the local. At the same time, how to attract enterprises to increase local tax department headquarters, the purpose of promoting economic development, has become in many places in the process of development is important problem to be solved. Yan Kun, Yan Xiao and others have pointed out that: from the macro and holistic view, on the one hand, because the headquarters economy makes high-end research and development and sales of industrial value to developed areas, the value chain of low-end production, manufacturing, and processing moved to or stay in less developed areas, further exacerbating the unbalanced regional economic structure, the level of: on the other hand, some regions in order to attract money, although adopted by the method of improve the level of public services, but also took some non-standard tax means, to the national tax caused great loss, but also intensified disordered tax competition between local governments and tax transfer.At present, the study of headquarters economy is mostly from the Angle of the division of enterprise’s value chain to analyze the headquarters of the enterprise tax sources and its stability, and tax contribution analysis based enterprises. The purpose of this paper is to from the principle of headquarters economy, from the angles of macroscopic and microscopic detail analysis of the development of headquarters economy on the impact of local tax revenue, and analysis in the process of developing the headquarters economy of taxes, in view of the problem put forward the Suggestions for the development of headquarters economy.