近期,有报道称“由于国家对企业总部及分支机构所得税分配办法进行了调整,今年前9个月,北京市财政因此减收115亿元”。报道引起人们对总部经济发展的意义和价值进行新的认识和思考。我们研究发现,《跨省市总分机构企业所得税分配及预算管理暂行 Recently, it has been reported that “as a result of the state’s adjustment of the distribution of income tax for corporate headquarters and branches, the government finance in Beijing reduced it by 11.5 billion yuan in the first nine months of this year.” The report has caused people to make new understandings and thoughts on the significance and value of the headquarters economic development. Our study found that "the inter-provincial and municipal total corporate income tax distribution and budget management interim