本文从总部经济、法人所得税制以及不同区域政府税收利益出发,简要论述了跨区经营税收转移和税收分配问题。文章认为,现行分税制旨在解决中央与区域之间税收分配问题,规范了纵向利益关系,但缺乏区域税收分配基本规范,没有对横向税收利益关系作出制度安排。作为企业所得税法及其实施条例配套措施,国务院财税部门制定了有关区域税收分配办法,初步抑制了税收转移,产生了良好效果。文章建议以税收行政法规形式确立区域税收分配基本制度,同时以税收部门规章形式针对不同跨区经营类型制定具体分配办法,坚持税收与税源一致原则,以税源贡献大小为依据,兼顾不同区域利益诉求,重视税收分配效率,渐进性完善分税制,推动实现区域税收分配公平合理,促进区域经济社会统筹协调发展。 Based on the headquarters economy, the corporate income tax system and the tax benefits of different regional governments, this article briefly discusses the problem of tax transfer and tax distribution in cross-border operation. The article holds that the current tax-sharing system aims to solve the problem of tax distribution between the central government and the region and standardize the vertical interest relations. However, it lacks the basic norms of regional tax distribution and does not make institutional arrangements for the horizontal tax-interest relations. As an enterprise income tax law and its supporting measures, the Finance and Taxation Department of the State Council formulated the relevant regional tax distribution measures, initially curbing the tax revenue transfer and producing good results. The article suggests establishing the basic system of regional tax distribution in the form of tax administrative regulations, and at the same time formulating specific allocation methods for different types of trans-regional operation in the form of rules and regulations of the tax department. Adhering to the principle of unanimous taxation and tax sources, based on the contribution of tax sources, , Pay attention to the efficiency of tax distribution, improve the tax-sharing system gradually, promote fair and reasonable tax distribution in the region, and promote coordinated and coordinated development of regional economy and society.