Research on Tax Transfer inside Chinaâ€™s Different Regions by Using a Statistical Analysis Method

IF 1 Q4 BUSINESS

International Journal of Asian Business and Information Management Pub Date : 2012-07-01 DOI:10.4018/JABIM.2012070102

Liu Jin-shan, Luo Jia-qing

引用次数: 4

Abstract

The paper demonstrates that China has undergone an increasingly severe transfer of regional taxes from the central and western areas to the coastal region between 1997 and 2006, and among the taxes transferred, the enterprise income tax claimed a lionâ€™s share. Such transfer of regional taxes resulted in an unfair distribution of tax revenue, failing to alleviate the gap between rich and poor.

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基于统计分析方法的中国区域间税收转移研究

研究表明，1997 - 2006年间，中国中西部地区税收向沿海地区转移的趋势日益严重，其中企业所得税占了很大的比重。这种地区税收的转移导致了税收的不公平分配，未能缓解贫富差距。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Asian Business and Information Management BUSINESS-

CiteScore

2.80

自引率

0.00%

发文量

期刊介绍： The mission of the International Journal of Asian Business and Information Management (IJABIM) is to establish an effective channel of communication between academic and research institutions, policy makers, government agencies, and individuals concerned with the complexities of Asian business, information technologies, sustained development, and globalization. IJABIM promotes and coordinates developments in the field of Asian and Chinese studies, as well as presents strategic roles of IT and management towards sustainable development with emphasis on practical aspects in Asia. It is especifically focused on Central Asia/Himalayan region/Southeast Asia/Far East.