| After tax sharing reform,the tax collection and management system in Shanghai is very special in the Chinese taxation system.Shanghai National Tax Bureau and Local Tax Bureau merge work in one office while other tax bureaus have been independent since 1994.In the context of tax competition,the role playing by Shanghai tax collection and management system on the corporate tax burden is worth in-depth study.This paper carries on the empirical test,and supplemented by the case analysis,explains the relationships among Shanghai tax collection and management system,the tax competition and the enterprise tax rate.The results show that betweenl994 tax sharing reform and 2002 income tax sharing reform,Shanghai has chosen to raise the tax collection and management efficiency to increase the tax revenue,which makes the actual tax burden of the local enterprises become heavy;Jiangsu and Zhejiang provinces chose to weaken the actual tax burden of local enterprises to strengthen the tax competition.After income tax sharing reform,the tax competition situation in the Yangtze River Delta changed,Shanghai tax collection and management system began to focus on reducing the tax burden of local enterprises to compete for tax revenue,and strengthen the tax competition,this strengthening in the mixed enterprises and private enterprises was more significant.On the basis of empirical research,this paper analyzes the taxation factors of many Zhejiang enterprises relocating to Shanghai,and takes the A enterprise from Wenzhou to Shanghai as an example to illustrate the attractiveness of Shanghai tax collection and management system to private enterprises after the income tax sharing reform.Finally,this paper provides policy recommendations aimed at improving the disorderly tax competition situation in various regions of the country.In the era of replacing sales tax into VAT,Shanghai's tax collection and management system in how to enhance the tax synergy has a certain inspiration. |
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