区域税收收入与税源背离研究：基于企业注册地和经营地的视角

本项目关注区域间税收收入归属地和税源产生地相背离问题（简称“税源背离”），以企业所得税为切入点，识别分析企业注册地和实际经营地分离导致的税源背离情况、影响和作用机制，为规范税收优惠、优化区域间税源归属和税收收入划分提供政策建议，以从税收政策方面减少横向竞争、促进区域均衡、构建国内统一大市场。.项目旨在弥补现有文献对税源背离问题针对性、系统性研究不足的情况，主要工作包括：.（1）识别企业注册地和实际经营地分离造成税源背离的情况。梳理典型地区（优惠）政策，根据天眼查的注册地及拉勾网等招聘工作地（经营地）信息，构建“税源背离指数”，为测度税源背离提供全新的视角。（2）从企业所得税入手分析税源背离对企业纳税能力（构建指标）、地区征税努力和全国财力差异的影响。（3）根据理论和实证结论，借鉴国际税收经验，基于实际价值创造和经济联系，优化税源和收入划分方案和公式，促进区域财力协调，助力国内大循环。

The subject of this study is the deviation between regional tax revenue and tax source. We analyze the Enterprise Income Tax (EIT) to recognize the presence, effect and mechanism of the deviation between tax source generation and tax revenue attribution, which is caused by the deviation between enterprise registration location and operation location. The result will provide helpful insights for future policy makings to regulate tax incentives, drive a unified domestic market and build a fiscal relationship with “a coordinated financial power and inter-regional balance” in the new development landscape..This study is designed to fill the gap in the existing literature on tax deviation research, which is insufficient in terms of a targeted and systematical methodology. Some main outcomes include:.(1) Recognition of tax deviation caused by the deviation between enterprise registration location and operation location. We plan to retrieve policy data from regional (incentive) policy documents, enterprise registration location data from the Tianyancha app, and enterprise operation location (where business is conducted) data from recruitment websites such as lagou.com. A Tax Source Deviation Index (TSDI) will be designed to provide a new perspective to the measurement of tax deviation. (2) An analysis using EIT, of the effect of tax deviation on enterprises’ taxable capacity (with parameters designed), regional tax effort, and domestic variance in financial power. (3) Insights that will help facilitate future policy makings for optimized tax source attribution. Based on the theoretical and empirical study results, we are aimed to design a more transparent, coordinated and balanced tax source attribution plan with a set of corresponding parameters and formulae, which will in turn help achieve inter-regional balance in financial power and a unified domestic market in the new development landscape.