Regional Transfer of Tax: Connotation,Causes and Influences on Regional Macro Tax Burden

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.