The Impact Of Large Enterprise Migration On Tax Source In The Integration Of Beijing,Tianjin And Hebei

With the deepening of the Beij ing-Tianj in-Hebei integration process,the governments of Beijing,Tianjin and Hebei have re-divided the functional areas and industrial zones,according to their own characteristics.They drive the relevant industries to the new functional areas and industrial belt transfer through policy guidance,technical support and other means.The transfer of large enterprises is the most important in the process of Beij ing-Tianj in-Hebei industrial transfer.Large enterprises have a large production scale and a lot of employees.Large enterprises can quickly pull the local economic growth and solve the population employment.Therefore,large enterprises are the pillar of regional related industries.More importantly,large enterprises have high tax revenues and large tax contributions.The taxation of large enterprises is the main source of local fiscal revenue,which plays a vital role in the development of local economy.This paper mainly adopts case analysis method,literature research method and so on.The paper chooses the large enterprises under the integration of Beijing,Tianjin and Hebei as the research object and combines the real case of large enterprise migration.From the perspective of tax sources,this paper analyzes the favorable effects of large enterprises' relocation to local tax sources under the integration of Beijing,Tianjin and Hebei.The paper discovers the adverse effects of large enterprises' relocation to local tax sources.The paper puts forward some suggestions on the adverse effects of these factors,and puts forward suggestions for breaking down the negative impact of the migration of large enterprises on the tax source.This paper first combs the basic theoretical knowledge related to the migration of Beijing-Tianjin-Hebei large enterprises,introduces the theory of regional economic integration,industrial transfer theory and large enterprise concept in detail.Then the paper presents a typical case of two large enterprise relocations.The paper introduces the real situation of large enterprise relocation under the integration of Beijing,Tianjin and Hebei.From the perspective of tax sources,the paper describes the impact of large enterprises on the movement of migrants.The paper sumarizes the favorable and adverse effects of the relocation of large enterprises in Beijing,Tianjin and Hebei on the local tax sources.The paper analyzes these effects and looks for the reasons.In view of the adverse effects of large enterprises' relocation on local tax sources in Beijing,Tianjin and Hebei,the paper puts forward some feasible suggestions to help the residents move out to eliminate the adverse effects and improve the tax efficiency.