On The Discrepancy Between Source And Benefit Location Of Tax Revenue In Jilin Province

China began to carry out the structural reform of tax sharing fiscaladministration system since1994, and then formed longitudinal distribution relation.This enhanced the state’s macro-control ability, accelerated the economicdevelopment and achieved the other social goals. But the tax unreasonable transferhad been formed due to tax horizontal allocation system. This caused thediscrepancy of regional taxation and tax source. This phenomenon emerged in largenumbers in Jilin province. With economic development, it became more seriouslyand influenced the coordinated development of regional economy. This shouldarouse the attention of the government and the related departments.The study bases on the theories of the regional economy and tax relations, andchoose Jilin province as the object of study. On the basis of comparing the databetween the tax revenue and its source, the study focuses on the present situation,factors and effects of this issue, and proposes solutions to it.According to the data analysis on the degree of discrepancy from2005to2013,the discrepancy between taxation and tax source in Jilin province was prominent.Jilin province belongs to the province of tax transferring all over the country. Theamount of division increases year by year, the degree of it is different from region toregion and expands continuously all over the province.Based on the general and specific characteristics of it, the paper makes aninduction from the taxation system, the trans-regional distribution of tax source, taxcompetition and product mix etc. At the same time, the paper also analyses themutual influence of the factors and the connection among them.The paper studies the countermeasures to solve the discrepancy betweentaxation and tax source in Jilin province on the basis of analyzing the phenomena, factors and practical conditions as followings: Firstly, to reform the tax horizontalallocation system; Secondly, to improve the coordinating mechanisms of regionaltaxation; Thirdly, to carry forward the tax collection system; Fourthly, to implementthe financial transfer payment system; Fifthly, to reduce the competitiveness of theimplicit tax transferring industry.