【摘要】：京津冀三地公共服務方面存在著"斷崖式"差距。通過比例差異法測算2005—2014年京津冀三地稅收與稅源關系。研究結果表明:京津冀三地稅收與稅源背離情況長期存在,且北京市屬于長期稅源流入?yún)^(qū),河北省屬于長期稅源流出區(qū)。"分灶吃飯"的財稅體制和不合理的跨區(qū)域投資稅收分配機制是京津冀三地稅收與稅源背離的原因。應堅持稅收與稅源相一致、加強對跨省經(jīng)營企業(yè)的稅收管理。
[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.
【作者單位】： 河北經(jīng)貿(mào)大學會計學院;河北經(jīng)貿(mào)大學京津冀一體化發(fā)展協(xié)同創(chuàng)新中心;
【基金】：河北省教育廳2016年度人文社會科學教育規(guī)劃課題(GH161003) 河北經(jīng)貿(mào)大學京津冀一體化發(fā)展協(xié)同發(fā)展中心委托項目“河北省稅收與稅源背離問題研究”階段性成果
【分類號】：F812.7
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本文編號：2234581