Study on the Corporate Income Tax Allocation of Trans-provincial Headquarters and Branches--Taking Guiyang as an Example

我国在税收分配方面的制度建设和政策设计至今还比较薄弱，尽管我国在企业所得税的收入分配方面出台了一些政策规定，但在实践中，来自税收实务界和学术界的诟病从未停止。在当前全面深化改革、全面依法治国背景下，深入研究税收分配问题，不仅对于解决税收转移、缓解地区间财力差距和经济发展差距具有重要意义，而且对于完善分税制财政体制、统筹深化税制改革也具有显著的实践意义。 本文选择以企业所得税为突破口，以笔者所在的贵州省贵阳市企业所得税的征管和分配数据为分析样本，以部分发达国家企业所得税分配制度为经验参照，力图在理论结合实际和合理借鉴国外经验的基础上，对改进完善我国企业所得税分配制度和政策提出有价值的措施建议。...With the rapid development of China's socialist market economy and the increasingly common of cross-region business form of the enterprises, "there is no tax from the areas with source of taxation, but get tax from the areas without source of taxation," the conflict phenomenon of tax and tax fund has been increasingly prominent, and trend to expand obviously, which aroused great concern. To solve ...学位：税务硕士院系专业：经济学院_税务硕士学号：1552013115192