| In recent years, Chinese social gap between rich and poor has become more and more serious and it also becomes one of the most sensitive problems of the whole society. Tax, as a strong fiscal policy adjustment means, it should narrow the gap between rich and poor in, but Chinese current regional intergovernmental serious imbalanced of tax burden impedes the regional balance and coordinate development.In the first part of this paper, the definition of the tax burden is explained in simple words, and the author point out that regional tax burden is measured by the whole regional tax revenue negative the regional gross domestic product. Considering the demarcation of geographical, natural resources, the level of economic development, social structure and other aspects, China is divided into eastern, central and western regions. Comparing the data about tax burden of eastern, central and western regions from 2005 to 2007, we can get the conclusion that the tax burden of eastern region is higher than that of the western, and the tax burden of central region is the lowest. Chinese GDP accounted for more than half of the total eastern region, its tax burden only 1.0% higher than the western region; we can see that inter-regional imbalanced in the tax burden is so serious problem.In the second part, the author talks about the positive and negative effects of the tax burden. The effect of regional imbalanced in the tax burden refers to the eastern, central and western three regional imbalances in the tax burden on the socio-economic, people's lives, material production, and so on all aspects of the impact.The imbalanced effect between the regional is linked closely with Chinese specific period of the direction of economic development. The early stage of reform, the level of economic development is backward in order to encourage some people to get rich first. The government chose the coastal cities which have advantages such as geographical environment, natural resources to reform and a series of preferential fiscal and taxation policies have been introduced. With the experience of the eastern part of the economic construction of the central and western regions to economic development draw significance, as well as to provide funds and support in terms of experience. Therefore, this period of regional imbalanced in the tax burden on the overall socio-economic development has a positive impact, and the social allocation of resources is relatively high efficiency.The negative effect of the regional imbalanced in the tax burden can be seen in two aspects: on the one hand, reflected in its economic growth in the region affected. High tax burden is at the expense of economic growth at the expense of low-income areas, raising the level of macro tax burden on economic growth particularly in the icon. The western region's economic development level below the eastern and central regions, but it has a relatively high tax burden, which restricting the western region's economic growth. On the other hand, the tax burden regional imbalances reflected in the negative effect of widening its range land rich and the poor regional disparities and the impact of unfair distribution. The earth rate of western region which has 12 provinces and cities is 71.4%, the region accounts for only 17 percent of GDP, per capita GDP is about Chinese per-capita level of 2 / 3, less than half the average of the eastern region. The western region of excessive taxation is harmful for the improvement of people's living standards, and further widening even more developed regions gap between the rich and the poor.The third part of this paper focus on analyzing the causes of the imbalanced in Chinese regional tax reasons, from the perspective of macro and micro analysis, respectively.From the macro perspective, mainly from the following aspects proceeds: First, the differences in geographic and resource. Regional differences in the tax burden from the level of regional economic differences in regional economic level and the level of the various geographic areas of the environment and natural resources impact. Chinese western region is situated inland and harsh natural conditions, transportation inconvenience, poor information and not be able to attract substantial capital investment, and seriously hampering the economic development of the western region.Second, the regional tax preferential policies. As attracting foreign investment, preferential policies for foreign-funded enterprises involving are more than obvious-funded enterprises, and foreign-funded enterprises are mostly concentrated in the eastern coastal areas, preferential tax policies for foreign-funded enterprises in the tax burden is not only the cause of justice, but also exacerbate Chinese macro - regional distribution of the tax burden destination unreasonable. With the merger of the foreign income tax, foreign-funded enterprises in the tax unfair get some extent effective remedy.Third, the regional differences in industrial structure. In Chinese central and western regions, a higher proportion of secondary industries in the eastern region of secondary and tertiary industries accounted for a higher proportion of the value-added tax as an example, Chinese current production-based value-added tax structure, and the eastern region occupy a certain advantage, because the existing sales tax permit in the subject of labor and raw materials deduct the value of the fixed assets and depreciation on the value of input tax is not deductible, making organic composition of capital-heavy industries organic composition of the tax burden higher than that of the light industry of low tax, value-added tax burden tend to central and western regional commitment. In addition, the regional industrial structure caused by the different tax differences also reflected in the resource tax, sales tax and other taxes on.Fourth, the Government of tax competition intensified. 1994 reform of the tax system, all the taxes into the central tax, local taxes, the central and local tax share, local disposable financial link with the local tax revenue, greatly aroused the enthusiasm of the local governments to develop the economy, increase tax revenue positive, it also brings tax competition between regions. Local governments in order to attract foreign investment, and the broadening of the tax concessions in secret at the scope of use of financial return in disguise, making revenue from the higher tax rate in the influx of low tax rates, not only caused heavy losses of state taxes, but also undermines the principle of fair taxation, distorting the allocation of resources.Fifth, the impacts of tax return system. The return of the existing tax system to the rapid growth of fiscal revenue in 1993 as the base period, the proportion of no return regional differences, and the size of the return of the amount proportional to the growth of local financial resources, and thus the actual tax return for access to the largest or the eastern region. This makes 1993 base's western region, in order to keep the base, only dependent on the development of resources, constrained by the shortage of inputs, only the production of low-tech products, and even the sale of ore, raw materials. In order to complete the task in some places, the local government"eats" financial and results tax collectors "excessive".From the perspective of micro-analysis, mainly from the following two aspects:First, the difference of the regional market economy the main types. Chinese central and western regions have a huge number of large and medium-sized enterprises, which are mostly large and medium-sized industrial enterprises in the state-owned economy, the eastern part of the rapid development of non-state-owned economy, the number of small and medium-sized enterprises significantly more, the tax burden of state-owned enterprises in the non-state-owned enterprises heavy tax burden, regional differences in the proportion of the state-owned economy to a certain extent, the impact of regional differences in the tax burden.Secondly, consumer preferences and regional are different in living habits. Individual consumers and consumer behavior at the micro level will be on the distribution of the tax burden have an important impact on the end result, because they are out of the tax burden onto the end of the chain. By comparing the eastern, central and western regions residents in the food, clothing, transportation, education, medical care, housing and other aspects of consumer spending, consumer spending in the analysis of different consumers in a pattern of the tax burden, in-depth assessment of the commodity tax held onto issues on the regional imbalanced of the tax burden.Finally, the author proposes solutions and measures of improving Chinese regional imbalanced, including the following:First, in view of backward western region, to tilt the local tax concessions. Chinese current tax incentives and the structure of the industry, including both regional and regional preferential policies emphasis on the eastern region, trade preferential absence of regional economic effects, and the regional enjoy the same preferential treatment. But in the current promotion of coordinated development of regional economies, should focus on giving local backward areas of preferential policies in favor. Gender-specific approach is to limit the tax preferential policies in the backward central and western regions, and low tax rates, tax relief to extend the period to help the backward areas to attract foreign investment and stimulate economic development.Second, the norms of intergovernmental tax competition. Local and regional interests is based on arbitrary use of the preferential tax policy, on the one hand and government officials not appropriate to the concept of political achievements, on the other hand also shows that tax laws binding on the tax competition is not sound. So should vigorously promote the scientific concept of political achievements, the development of a more comprehensive performance evaluation system for government officials, improve the selection and appointment system, and further strengthened the collection of the rule of law, standardize the tax competition order, and strengthen democratic supervision mechanism and strict management of local tax collection work.Third, improve the government's system of transfer payments, increase financial support for the backward areas. First, adjust the tax return ratio of the western region to increase the tax return coefficient, ease tension in the local financial situation is to increase the total transfer payments from the central focus of the incremental financial resources to allocate more funds to increase the transfer of the west backward areas the number of payments, and to standardize the transfer payment, the amount of publicity the allocation of funds to increase transparency. Third, it is a lateral transfer, can be considered a progressive tax, that is more than the country's average level of financial resources of the provinces, according to the different levels of more than a progressive tax surplus, lower than the national average level of financial resources of the provinces, in accordance with below on the different levels of negative excess progressive tax.Fourth, optimize the industrial structure within the region, enhancing regional competitiveness. Over-reliance on resource exploitation to the central and western regions, should, if possible, reduce the proportion of tax resources at the same time, vigorously developing high-tech industries and tertiary industry, and lay a solid foundation for the upgrading of industries and seek sustainable development and with emerging The new economy and economic forms, it should be timely tax policy will be incorporated into the management of the distribution of the tax burden to accurately reflect the pattern of economic development in the new period and contribution to the situation.Fifth, strengthen fiscal and tax policies to support key. First, the backward areas of special funds for the construction of infrastructure, implementation of the comprehensive development plan for a balanced development of regional policies for the purpose of the second is the development of backward areas of self-development capacity to support the development of three regions, improve the quality of workers, increase employment opportunities; Third, promoting regional cooperation and realize the industrialization of backward areas; Fourth, financial and public sector investment to the less developed regions, the backward central and western areas to provide investment aid for the five western countries to increase investment in backward areas, provide development subsidies and incentives; six,provide government guarantees, loans, provide enterprises with good returns on the export credit; central and western development is the establishment of the central and western development funds or banks, financial investment and financing policies or financial accelerate economic growth in backward areas.Sixth, we must further improve the fiscal and tax relations. In the framework of public finance specific local financial functions, and gradually draw the Intergovernmental powers and expenditure responsibilities, and reduce the level of local fiscal, and gradually perfect the local tax system and the adjustment and optimization of the financial resources at all levels of government, and increase transfer payments to Improvement of transfer payment structure.Seventh, the tax structure optimization and tax arrangements. First, the design of tax sharing adjustments, based on broad tax base and a low tax rate design and implementation of a unified tax system, reducing the "two tax" learned share in the merger within the foreign income tax on the basis of income tax sharing, throughout the enterprise and create a fair tax environment; two business tax will be adjusted, with the value of products closely associated transport, warehousing logistics industry into the scope of value-added tax sharing, or directly to the sales tax sharing taxes, or reducing the business tax levy ; Third, improving resource tax, environmental tax levy for the central and western cultivate local sources, while the central and western regions of the environmental costs of the establishment of a compensation mechanism, and promote inter-regional relations, taxation of balanced development. |
PDF Full Text Request