Research On Horizontal Transfer Of Tax Revenues In China

In the reform of the fiscal system of tax sharing system in 1994,the distribution relationship between the central governments and the local governments was determined,but the reform of the tax system did not involve the horizontal tax sharing relationship among the local governments at that time.With the rapid development of the economy,the cross regional enterprises are increasing gradually,and the headquarters economy is becoming more and more prosperous.In the social background,the reasonable distribution of tax revenues and tax sources to governments is very important.The inconsistency of tax revenues and tax sources violate the fair principle of tax revenue,and will also lead to the local governments to compete with each other in order to attract more tax sources and develop the economy,which is not conducive to reducing the income gap of regional residents,realizing the balance of basic public services and promoting the harmonious and synchronous development of regional economy.At present,the research of the deviation of tax revenue from the source of tax and the countermeasures to solve the problem of lateral tax transfer are the most important topics to government and scholars.It is of great significance to perfect our tax system,improve the fiscal tax system and realize the coordinated and sustainable development of regional economy.Firstly,the paper introduces the related theories involved in the lateral transfer of tax revenues.Secondly,it puts forward to the conception of the lateral transfer degree of tax,and explains the caliber adopted in this paper,and then selects the data from 31 provinces and cities of China from 2008 to 2015 to measure the degree of horizontal transfer,and then to explore the reasons that caused tax transfer and the adverse effects of tax transfer on the economy;next,in view of the factors that lead to the deviation of our tax revenues and tax sources,introduce the international regional tax distribution mechanisms to provide experiences for alleviating the transfer of tax revenues within the regions;finally,Suggestions are put forward to improve the inter regional tax distribution mechanism in China,including perfecting the tax system design of the transfer tax and income tax,formulating the tax policy of combining industrial preferential and regional preferential treatment,creating a horizontal tax coordination system among regions,and perfecting the system of financial transfer payment.