Study On Tax Cooperation In Guangdong-Hong Kong-Macao Greater Bay Area

The construction of the Guangdong-Hong Kong-Macao Greater Bay Area in 2019 has become a national development strategy,and it has the economic foundation to build the fourth largest bay area in the world.However,there are obvious differences between Guangdong,Hong Kong and Macao in tax structure,tax burden,tax collection and management system,which is not conducive to promoting the in-depth economic integration and development of Guangdong-Hong Kong Bay Area.With the development of the Guangdong-Hong Kong-Macao Greater Bay Area,tax cooperation among the three regions is an important way to narrow the tax system gap in the greater bay area,balance the tax burden between regions,reduce tax competition,promote the efficient flow of production factors,trade liberalization and investment facilitation,and optimize the industrial structure.This paper makes a detailed analysis of the differences in tax structure,tax burden,related taxes and tax collection and management systems of the nine cities in the pearl river delta,Hong Kong and Macao,in order to put forward more targeted Suggestions for tax cooperation among the following three regions.This paper is divided into five parts.The first part is the introduction,which mainly expounds the background,significance,domestic and foreign literature review,research contents,research methods and innovation points and shortcomings of tax cooperation in Guangdong,Hong Kong,Macao and district.The second part is the elaboration of the economic integration development of the Guangdong-Hong Kong-Macao Greater Bay Area.This paper mainly makes a comparative analysis of the changes in the GDP and industrial structure of the pearl river delta nine cities and Hong Kong and Macao regions from 2011 to 2018.This paper analyzes the types and changes of the three industrial structures in each region in order to lay a foundation for the tax coordination policy guided by the industrial structure.The third part is the key part of the paper,which compares the tax system and tax collection and management system of the three regions.This paper mainly USES the data of 2018 to make a comparative analysis of the tax structure and tax burden evolution in the tax systems of nine cities in the pearl river delta,Hong Kong and Macao,and analyzes the tax regulations of enterprise income tax,individual income tax and value-added tax that may cause the difference in tax burden.In addition,this part also makes a detailed comparison and analysis of the provisions in the tax collection and administration system of the three regions,such as the establishment of the tax organ,the way of taxpayer's declaration and the tax jurisdiction.The fourth part points out the problems in the course of tax cooperation in Guangdong-Hong Kong-Macao Greater Bay Area.There are mainly: tax differences lead to uneven flow of production factors in the bay area,which affects the rationality of industrial distribution structure;Different tax collection and management systems reduce the efficiency of tax collection and management;In the course of tax cooperation,there is no coordination mechanism for trans-regional tax disputes;Cross-border e-commerce is on the rise in the bay area,double taxation and tax evasion are frequent,and modern tax management methods are not yet mature.The fifth part puts forward Suggestions on the problems existing in the fourth part and the promotion of tax cooperation in the Guangdong-Hong Kong-Macao Greater Bay Area,including: the cooperation of tax system,the cooperation of tax collection and management system,the establishment of a special tax-related dispute resolution institution,and the continuous improvement of tax arrangement.