总部经济下的税收与税源背离问题研究——以防城港市为例

发布时间：2018-03-24 16:11

本文选题：税制设计　切入点：经济发展水平　出处：《经济研究参考》2014年65期

【摘要】：正近年来,总部经济给我国经济的发展带来了诸多的正面效应,但从宏观上看,由于税制设计、跨区域经营、区域间税收政策及经济发展水平差异等因素影响,税收与税源背离问题在国内普遍存在。随着国内外经济增长速度放缓,区域间税收竞争性不断增强,处于祖国西南边陲的防城港市面临的财政增收形势日益严峻。因此,加强总部经济模式下的防城港市税收与税源背离分析并提出相应的对策具有十分重要的意义。
[Abstract]:In recent years, the headquarter economy has brought many positive effects to the economic development of our country. However, from the macro point of view, the tax system design, cross-regional operation, inter-regional tax policy and the difference of economic development level, etc. The problem of deviation between tax revenue and tax source is widespread in China. With the slowdown of domestic and foreign economic growth and the increasing competition of tax revenue among regions, Fangchenggang City, located in the southwestern border of the motherland, is facing increasingly serious situation of fiscal increase and income. It is of great significance to strengthen the deviation analysis of tax revenue and tax source in Fangchenggang city under the economic model of headquarters and put forward corresponding countermeasures.
【作者单位】：中央财经大学;
【分类号】：F812.42;F127

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