税收与税源的一致性是贯彻税收公平原则和协调横向税收分配的基本前提,但由于众多原因引发的税收跨省流失对湖北中部战略支点的构建和省级税收规模产生了较大影响。本文在综述前期研究成果的基础上,采用统计分析的方法从宏观和微观两个方面揭示了湖北税收与税源背离问题,并从制度缺陷与湖北经济现状层面探讨了导致税收与税源背离的原因,最后,结合湖北实际提出了解决湖北税收跨省流失的对策。 Consistency between taxation and tax sources is the basic prerequisite for carrying out the principle of tax fairness and coordinating the horizontal tax distribution. However, the tax revenue spillover caused by many causes has a great impact on the construction of the strategic pivot and the provincial tax revenue scale in central Hubei. Based on the summary of the previous research results, this paper uses the method of statistical analysis to reveal the departure from tax sources and tax sources in both macro and micro aspects, and discusses the reasons that led to the deviation of tax sources from tax sources from the perspective of institutional defects and economic status in Hubei Province. Finally, combined with the actual situation in Hubei put forward to solve the cross-provincial tax revenue in Hubei Province Countermeasures.