Cross-regional Business Model Taxation And Tax Source Divergence Research

The model of transregional operation has been widely used around the world.This business model has been considered to be one of the main causes of tax transfer in our country in recent years.But the main reason of the above phenomenon is that the current taxation system and the management mode can not adapt to the business model.It is difficult to manage the tax of transregional operation corporates in the tax sharing system.And the tax competition between the different tax authorities in different places where the branches and the headquarters located also caused a certain degree of distortion of the development of the industry.The main object of study of this paper is the relationship between the transregional operation model and the phenomenon of the tax revenue depart from the source of tax revenue.This research was based on the policies of fiscal and taxation of the transregional operation model and the final conclusion is that the current tax system environment is not suit of the transregional operation model.And that is the main cause of the departure between the tax revenue and the source of tax revenue.Then,I try to put forward some countermeasures and suggestions according to these conclusions which based on the experience of some developed countries in the world.This paper can be divided into six parts: the first part: introduction.This part mainly expounds the background and significance of the research;the research status at home and abroad;the main purpose of research and the main methods of research;the main content of this paper and innovation points and deficiencies of this paper.The second part mainly introduces the basic theories and the conceptions of transregional operation model and the "Deviation" phenomenon.The third part has made an empirical analysis of the "Deviation" phenomenon respectively from the overall and local of our country.The fourth part mainly analyzes the relationship between the transregional operation model and the "Deviation" phenomenon,and find out the conflicts between the transregional operation model and the current finance and taxation policies.The fifth part has offer some proposals to the above reasons according to the relevant policies and the specific operation methods in the world The sixth part mainly aims at the "Deviation" phenomenon of the transregional operation model and puts forward some relevant policy suggestions respectively from the aspects of enterprises,government and policy.