区域税收背离的防范研究——基于东部地区税收数据分析  

Study on prevention of regional tax deviations—Based on tax data analysis in the eastern region

作　　者：王小芳 吴小勉 Wang Xiaofang;Wu Xiaomian(Guangzhou Huashang College,Guangzhou,Guangdong,511300)

机构地区：[1]广州华商学院,广东广州511300

出　　处：《市场周刊》2024年第28期91-94,共4页Market Weekly

基　　金：广州华商学院2022年青年学术课题“关于税收收入与税源背离问题的研究”(项目编号:2022HSXS033)。

摘　　要：税源与税收背离问题一直存在,不论是从宏观还是微观角度来看,税收收入都主要流向经济发达省市。文章结合相关学者研究内容,运用近五年东部地区几个省份税收占比与经济总值占比之差计算分析发现,随着税制设计、税收征管、税收横向分配等的合理,税收背离程度有所减轻,但背离现象仍存在,可能的原因包括省市之间经济发展水平差异,企业所得税汇总纳税、数字经济发展差别等。据此,文章认为应该从促进不同经济主体发展的均衡化、合理分配中部地区税收收入、提高数字经济核算水平等角度减少东部地区不同省份的税收背离问题。The problem of deviation between tax source and tax revenue has always existed,whether from the macro or micro perspective,tax revenue mainly flows to economically developed provinces and cities.This paper combined with relevant scholars research content,using the recent five years several provinces tax proportion and the difference between the total economic ratio calculation analysis found that with the tax system design,tax collection and administration,tax horizontal distribution is more reasonable under the premise of tax deviation degree reduced,but deviation phenomenon still exists,possible reasons including the difference between provinces and cities,enterprise income tax tax,digital economy development difference caused tax deviation.Therefore,it is necessary to reduce the tax deviation of different provinces in the eastern region from the perspective of promoting the balanced development of different economic subjects,rationally distributing tax revenue in the headquarters region,and improving the level of digital economic accounting.

关 键 词：税收背离 数字经济 防范对策 

分 类 号：F812.42[经济管理—财政学]