Study On The Deviation Between Tax Revenue And Tax Source In Beijing-Tianjin-Hebei Region

Tax revenue is an important financial support for local governments to fulfill their duties.The report of the 19 th CPC national congress pointed out that the establishment of a modern financial system should be accelerated,and the relationship between the central and local governments should be established with clear powers and responsibilities,coordinated financial resources and balanced regions.Current longitudinal distribution of tax between central government and local government relationship to understanding after the tax reform in1994,but the transverse distribution of tax between local government and local government relationship is still no definite regulation,lead to the deviation of tax and tax sources exist between regions,which seriously restricts the economic development in the region,this essay approaches within the Beijing-Tianjin-Hebei region area between the deviation of tax revenue and tax sources,to further understand the region between the tax inequities,able to solve the problem of said collect revenue from tax sources should advise,realize the regional harmonious development at an early date.This paper is divided into six parts.The first part is the introduction part,which mainly introduces the background and significance of the study on the deviation between tax revenue and tax source,the relevant literature at home and abroad,research content,research methods,innovation points and deficiencies.The second part is the definition and theoretical basis of the relevant concepts,introduces the tax revenue,tax sources and their relations,tax revenue and tax source deviations and other concepts,at the same time,in this part expounds the tax equity theory,theory of division of powers by finance,and tax competition theory,regional balanced development theory,provide theoretical support for the analysis of the reason and influence of the deviation between tax revenue and tax source.The third part introduces the development situation of Beijing-Tianjin-Hebei region and prepares for the empirical analysis of taxes and tax sources in Beijing-Tianjin-Hebei region.The fourth part is the focus of the article,this part adopts the method of empirical analysis.Based on the data of the past ten years,the deviation between tax revenue and tax source in Beijing,Tianjin and Hebei is judged and calculated.In addition,the deviation between enterprise income tax,personalincome tax and value-added tax revenue and tax source is analyzed emphatically.The fifth part analyzes the causes and effects of the deviation between Beijing,Tianjin and Hebei tax revenue and tax source,mainly due to the imperfect design of tax system,the tax competition among regions and the lack of unified tax transfer payment.It increases the gap of economic development between Beijing,Tianjin and Hebei,intensifies the vicious competition among local governments and expands the gap of public service in Beijing,Tianjin and Hebei.The sixth part puts forward the countermeasures according to the reasons of the deviation between the revenue and the source of tax in Beijing-Tianjin-Hebei region,including: perfecting the tax system,establishing the tax coordination mechanism among regions and perfecting the financial transfer payment system.