摘要
税收横向转移是指某地区税收与该地区税源的背离,表现为税收相对于税源的跨地区的移入或移出。非法人营业机构的汇总纳税、税收制度和税收政策因素、企业的关联交易和税收筹划、资源性产品的价格扭曲以及区域间的税收竞争是造成我国税收横向转移的主要原因。税收横向转移对区域宏观税负的影响是明显的,对于税收横向正转移地区,税收转移会提高其区域宏观税负;对于税收横向负转移地区,税收转移会降低其区域宏观税负。
Regional transfer of tax means the departure of tax revenue from tax source and is marked by tax revenue flowing-into or flowing-out from tax sources. The main causes are： the consolidated tax of non-corporation businesses; the present tax system and policies; transactions between affiliated enterprises and tax planning; price distortion of resource products as well as tax competition between regions. Tax transfer between regions has obvious influences on regional macro tax burden, namely, a region witnessing positive tax transfer will face an increase of regional macro tax burden while a region witnessing negative tax transfer will confront a decrease of its macro tax burden.
出处
《扬州大学学报（人文社会科学版）》
北大核心
2008年第4期65-69,共5页
Journal of Yangzhou University(Humanities and Social Sciences Edition)
关键词
税源
税收转移
宏观税负
tax source
tax transfer
macro tax burden
