...龙源期刊网 关键词：税收增长；税收负担；地区税负；区域经济 [gap=678]Key words：tax growth；tax burden；local tax burden；regional economy ...
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反映地区税负差异程度的税收基尼系数超过0。
When the Gini coefficient reflecting the difference of tax rate in regions goes over 0.
然后对引起我国各地区税负差异不断上升的影响因素进行了分析；
Secondly, this paper analyses the factors that cause the rising of disparity of China area tax burden.
东部地区地方税收占全国60%以上，各个地区地方税负都在上升。
Local taxation in eastern region accounted over 60% in China. Local tax burden in all regions are rising.
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