京津冀三地税收与税源背离问题研究
发布时间：2018-09-10 13:29
【摘要】：京津冀三地公共服务方面存在着"断崖式"差距。通过比例差异法测算2005—2014年京津冀三地税收与税源关系。研究结果表明:京津冀三地税收与税源背离情况长期存在,且北京市属于长期税源流入区,河北省属于长期税源流出区。"分灶吃饭"的财税体制和不合理的跨区域投资税收分配机制是京津冀三地税收与税源背离的原因。应坚持税收与税源相一致、加强对跨省经营企业的税收管理。
[Abstract]:There is a gap in public service between Beijing, Tianjin and Hebei. The relationship between tax revenue and tax source in Beijing, Tianjin and Hebei from 2005 to 2014 was calculated by the method of proportional difference. The results show that the deviation between tax revenue and tax source exists for a long time in Beijing, Tianjin and Hebei, and Beijing belongs to the long term tax source inflow area, and Hebei Province belongs to the long term tax source outflow area. " The fiscal and taxation system and the unreasonable inter-regional investment tax distribution mechanism are the reasons for the departure between the tax revenue and the tax source in the three places of Beijing, Tianjin and Hebei. We should insist on the consistency of tax revenue and tax source, and strengthen the tax management of inter-provincial enterprises.
【作者单位】： 河北经贸大学会计学院;河北经贸大学京津冀一体化发展协同创新中心;
【基金】：河北省教育厅2016年度人文社会科学教育规划课题(GH161003) 河北经贸大学京津冀一体化发展协同发展中心委托项目“河北省税收与税源背离问题研究”阶段性成果
【分类号】：F812.7
，
本文编号：2234581
[Abstract]:There is a gap in public service between Beijing, Tianjin and Hebei. The relationship between tax revenue and tax source in Beijing, Tianjin and Hebei from 2005 to 2014 was calculated by the method of proportional difference. The results show that the deviation between tax revenue and tax source exists for a long time in Beijing, Tianjin and Hebei, and Beijing belongs to the long term tax source inflow area, and Hebei Province belongs to the long term tax source outflow area. " The fiscal and taxation system and the unreasonable inter-regional investment tax distribution mechanism are the reasons for the departure between the tax revenue and the tax source in the three places of Beijing, Tianjin and Hebei. We should insist on the consistency of tax revenue and tax source, and strengthen the tax management of inter-provincial enterprises.
【作者单位】： 河北经贸大学会计学院;河北经贸大学京津冀一体化发展协同创新中心;
【基金】：河北省教育厅2016年度人文社会科学教育规划课题(GH161003) 河北经贸大学京津冀一体化发展协同发展中心委托项目“河北省税收与税源背离问题研究”阶段性成果
【分类号】：F812.7
，
本文编号：2234581
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