The Study On Departure Between Regional Taxation And Its Resource Of China

The scholarship of law and economics has been concerned about the issue of the departure between regional taxation and its resource of China. In the ideal case,there is a consistency about the tax revenue and it's sources in a country or a region. But in real life,because of the complexity of production and operation activities , different taxation system and differences in the level of regional economic development, this phenomenon is widespread.Since 2006, the State Administration of Taxation has set up a research group on"Departure between Regional Taxation and its Resource of China "for research, because this problem has caused great negative impact on economic life. January 1st in 2008, when the new"Enterprise Income Tax Law"introduced in the legal system, the issue has been referred to a considerable height.But tax reform should not tackle this problem in the root, for the solution is to improve our financial management system. This article chooses the issue as the study, Combined with the advanced experience of foreign countries, expects to analyze and research the reason of the problem and propose some solutions in the law. Try on the basis of existing research results on the departure of regional tax and revenue sources, and hope to go a step further.