Research On Tax Collection And Management Of Beijing-Tianjin-Hebei

The coordinated development of Beijing-Tianjin-Hebei has important strategic significance in easing non-capital functions of Beijing,narrowing the regional economic gap and improving the international competitiveness of urban agglomerations.With the comprehensive development of Beijing-Tianjin-Hebei,industrial optimization and upgrading,transportation facilities and ecological environment management and other aspects require better fiscal policy.On the one hand,due to the differences in the level of economic development and the level of tax service,there are fierce conflicts in the distribution of tax revenue in the region.On the other hand,the legal system of tax collection and administration is not perfect in our country.Therefore,it is very urgent and necessary to establish a scientific and reasonable system of tax collection and management,and improve the tax benefit distribution mechanism in Beijing-Tianjin-Hebei region.Looking at the regional economic development at home and abroad,the EU,the United States,the Yangtze River Delta,the Pearl River Delta and other regions have matured experience in the collection and management of tax.These all provide references of tax collection and management for the coordinated development of Beijing-Tianjin-Hebei.Firstly,this paper starts form the regional economic theory and the connotation of tax collection,combing the historical evolution of the coordinated development for historical origin,exploration practice and tax planning.Secondly,using tax data,this paper analyses the situation of the coordinated region and the problem of tax transfer.The analysis results show that the imperfect law of tax management,tax distribution system,regional tax collection and execution difference are increasing tax transfer from the situation.Finally,on the basis of drawing lessons from the domestic and foreign regions in tax collection and management,this paper puts forward the optimal path of tax collection and management in the coordinated development of Beijing-Tianjin-Hebei.Optimizing the tax collection and management in the coordinated development not only needs the top-level design of taxation system,preferential policies,improving the tax legal system and tax distribution system,also needs to establish and perfect the tax information sharing platform and the mechanism of mutual recognition of qualifications.Particularly,in the sharing of tax,the author puts forward the non-polluting industries or enterprises to implement the tax allocation of 4:4:2,pollution of industrial or business tax allocation of 4:4:1:1,so that the tax of migration enterprises can be shared between enterprise development and environmental governance in the place of emigration and maintain the sustainable development of the Beijing-Tianjin-Hebei region.