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中国区域间税收收入差异较大,这不仅是由于经济发展的不平衡造成的,而且是由于现行税收制度内在地具有扩大税收收入区域差异的特征造成的。区域间税收收入差异的缩小,首先取决于区域间经济发展水平的差距能够逐渐缩小。在当前,更为切合实际的目标也许是,逐渐减缓区域间经济发展水平和税收收入的差距不断扩大的趋势。
The large differences in tax revenue between regions in China are not only caused by the imbalance of economic development, but also due to the intrinsic feature of the existing tax system of expanding the regional differences in tax revenue. The narrowing of the tax revenue differences among regions depends firstly on the gradual narrowing of the gap between the levels of economic development among regions. At present, the more realistic goal may be to gradually reduce the growing gap between the level of economic development in the region and the tax revenue.