The existence of the divergence between tax revenue and tax sources has affected the coordinated de-velopment,and solving the problem of divergence between tax revenue and tax sources is task of China's fiscal and taxation reform during the 14th Five-Year Plan period.On the basis of the"first divergence",this paper analyzes the current situation of the"second divergence"of tax revenue from the perspectives of absolute divergence and rel-ative divergence,and finds that although the tax divergence of various regions in China has a narrowing trend from 2010 to 2020,there is still a large gap between developed and underdeveloped regions,eastern regions and central and western regions.Therefore,it is necessary to handle the financial relationship between the central and local governments,and appropriately adjust the sharing ratio of value-added tax and income tax,so as to solve the prob-lem of the deviation between tax revenue and tax sources in various regions of China.
维普
万方数据