资源描述：
《总部经济对区域税收的影响研究.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AbstractHeadquarterseconomyreferstotheuseoftheuniqueadvantagesofregionalresources,toattractcorporateheadquartersintheregionlayout,andmanufacturingbasewillbesetupinthecomparativeadvantageofotherregions,theformationofregionaloptimalallocationofresources,animportanteconom
2、icformandtheresulting.Domesticandinternationalexperienceshowsthatthedevelopmentofheadquarterseconomyisconducivetoenhancethecentralcityagglomerationradiationandcomprehensiveservicefunction;isconducivetothegatheringofhigh-endresources,promotetheupgradingoftheindustrialst
3、ructure;enhancingthecity'scomprehensivecompetitiveness.Atpresent,ThedevelopmentofheadquarterseconomyhasbecomeanimportantstrategicchoiceforBeijing,Shanghai,Guangzhou,Shenzhenandotherfront-lineCenterCity,Positionofheadquarterseconomyincityeconomicdevelopmentintheincreasi
4、nglyprominent.Thedevelopmentofheadquarterseconomyhasavarietyofeffects,bringtaxforthelocalgovernmentandalsointhemacrocausesthedeviationoftaxandrevenuesituation,Someareasinordertoattractcorporateheadquarterssettled,takeanon-standardtaxmeasures,whichcontributedtothetransf
5、eroftheregionaltaxandtaxdisparity.Atpresent,Chinesescholarsandexpertsargumentationmostlyfocusesonlyfromtheperspectiveoftheenterprisevaluechaindivisiontodiscussheadquarterscorporatetaxbaseanditsstability,analyzecorporateheadquarterstaxcontributions.Butthereisstillalacko
6、fmechanismforheadquarterseconomiceffectsofregionaltaxandempiricalanalysis.Byrefertotheliterature,thispaperonrecenttheoreticalresearchheadquarterseconomyathomeandabroadwereanalyzedandfinishing,Introducestheconceptofheadquarterseconomyandeffects.Andtheheadquartersoftheec
7、onomictheorieswereelaborated,Itincludesenterprisevaluechaintheory,industrialclustertheory,regionaleconomictheoryandthetheoryofcomparativeadvantage.ThenIImainlyfromtheperspectiveofindustry,taxstructuredescribedtheinfluencemechanismofheadquarterseconomyonregionaltax,main
8、lyfromtheenterpriseincometax,value-addedtax,personalincometax,businesstaxperspectiveofheadquarterseconomyhowtoinfluen
