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在同城化过程中,各地的产业会发生转移、升级和结构调整,从而引起税源变化并触发税收竞争。同城化经济协调需要统筹规划内部的产业结构,也需要规范内部的税收竞争和平衡财政利益。本文以福建省福州市、莆田市和宁德市(以下简称“福莆宁”)同城化为例,通过相关指标判断“福莆宁”的发展阶段和产业优势,用偏离——份额法考察了近年“福莆宁”的产业税收变化,并预测同城化对“福莆宁”税源的影响,以此为依据,提出了同城化背景下的税收协调和税源建设措施。
During the process of urbanization, the industries in all places will be shifted, upgraded and structurally adjusted, thus causing the change of tax sources and triggering tax competition. Coordination of urbanization economy requires an integrated planning of the internal industrial structure, but also the need to regulate internal tax competition and balance the financial interests. Taking the urbanization of Fuzhou, Putian and Ningde in Fujian Province as an example, this paper uses the relevant indicators to determine the development stage and industrial superiority of Fukuning, The quota method examines the industrial tax changes of Fukunin in recent years and predicts the influence of the same city on the tax source of Fukuning. Based on this, it proposes the tax coordination and tax source construction under the background of urbanization Measures.