当前我国存在着地区间税收与税源背离的现象,总体上呈现出税收收入从欠发达地区转移到发达地区的特征。不同税种的税收与税源背离程度有所差异,所得税收入与税源的背离度最高。税收与税源背离扩大了地区间的财力差距和公共服务差距,还容易诱发地方政府间无序的税收竞争,不利于区域协调发展目标的实现。 At present, there is a phenomenon of deviation from tax source between regions in our country, showing the characteristics of tax revenue transfer from underdeveloped areas to developed areas as a whole. Different tax types of tax revenue and departure from the degree of divergence, the income tax revenue and the highest deviation from the tax source. Deviation of tax revenue from tax sources has widened the financial gap between regions and the gap between public services, but also easily induced disorderly tax competition among local governments, which is not conducive to the realization of regional coordinated development goals.