本文選題：稅制設(shè)計(jì)　切入點(diǎn)：經(jīng)濟(jì)發(fā)展水平　出處：《經(jīng)濟(jì)研究參考》2014年65期

【摘要】：正近年來,總部經(jīng)濟(jì)給我國經(jīng)濟(jì)的發(fā)展帶來了諸多的正面效應(yīng),但從宏觀上看,由于稅制設(shè)計(jì)、跨區(qū)域經(jīng)營、區(qū)域間稅收政策及經(jīng)濟(jì)發(fā)展水平差異等因素影響,稅收與稅源背離問題在國內(nèi)普遍存在。隨著國內(nèi)外經(jīng)濟(jì)增長速度放緩,區(qū)域間稅收競爭性不斷增強(qiáng),處于祖國西南邊陲的防城港市面臨的財(cái)政增收形勢日益嚴(yán)峻。因此,加強(qiáng)總部經(jīng)濟(jì)模式下的防城港市稅收與稅源背離分析并提出相應(yīng)的對(duì)策具有十分重要的意義。
[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.
【作者單位】： 中央財(cái)經(jīng)大學(xué);
【分類號(hào)】：F812.42;F127

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