Study On Regional Equity Of Taxation In Guizhou Province

The tax reform in 1994 had to redraw the finance rights and the duties between the central and local governments, clarifying the central and provincial level local governments tax longitudinal distribution relationship. However, the transverse distribution of tax problems between provinces or between the municipalities did not involve. The problems of taxation of regional equity gradually highlight, which seriously affected the healthy development of regional economy. Unfair tax transverse distribution mainly characterize by regional tax disparity. The developed areas are into tax and the undeveloped areas out of tax. Guizhou is the most prominent provinces for poverty, solving the problem of tax disparity from Guizhou are conducive to the establishment of social justice, scientific development and market unified tax system which narrowed financial revenue and expenditure gap, mobilize the enthusiasm of the local government. It is significant to Guizhou.This paper adopts the methods of combining standardized research and empirical analysis. Starting from the theory of tax efficiency and tax neutrality, analyzed the tax regional equality issues and show the manifestation of unfair tax transfer. This paper in the perspective of tax disparity, find out the cause of Guizhou province regional fairness tax issues and solutions through the quantitative analysis. To realize the coordinated development of regional economy, boost Guizhou get rid of poverty and become better off, help Guizhou scientific development to surpass.This paper is divided into five chapters. The first chapter is the introduction, which introduced the background, research significance, research method, the innovation and the domestic and foreign literature review. The second chapter has differentiated and analyzed the theory of regional tax fairness, to provide theoretical support for the following chapters. The third chapter collected tax revenue and GDP data from 31 provinces, municipalities and autonomous regions, calculated them which make comparison with Guizhou. The fourth chapter according to the calculated results, analyze the cause of Guizhou province tax disparity issues. The fifth part learn the practice and experience from the developed country, based on the condition of our country and Guizhou Province, giving priority to the top central regulation, strengthening local management is complementary. In order to puts forward some suggestions for solving the Guizhou province regional tax fairness problems.