理论上,一个地区有多大规模的税源就应该收到多少税,但在现实中,由于税收体制设计和生产经营活动的复杂性,普遍存在着税收与税源相背离的现象。这违背了税收与税源相一致的原则,造成了区域间财力的不平衡,并进一步加重了西部地区的税收负担。为此,建议将“税收收入归属”列入税制要素,并从立法层面确立税收与税源的一致性原则;在完善相关理论的基础上,实践中审慎灵活操作,以促进东中西部之间的实际税负趋于一致。 Theoretically, how much tax should be received for a large-scale tax source in a region, but in reality, due to the complexity of the tax system design and production and operation activities, there is a widespread departure from tax revenue sources. This runs counter to the principle that tax revenue is consistent with the source of the tax revenue, creates an imbalance in financial resources between regions and further aggravates the tax burden in the western region. For this reason, it is suggested to include “Tax Revenue Ownership ” in the tax system elements and to establish the principle of consistency between taxation and tax sources from a legislative perspective; on the basis of perfecting the relevant theories and in practice prudently flexible operation to promote the The actual tax burden tends to be the same.