由于跨区域经营活动日益增多,涉及的企业范围越来越广,情况也越来越复杂,税收与税源背离问题也愈加凸显。本文结合现阶段我国税制结构特点,对税收与税源背离现象产生的原因进行了剖析,对税收分配目前存在的问题进行了分析。并在借鉴外国税收分配经验的基础上,提出构建和谐的税收分配制度的观点,以期为税收政策制定和税制改革提供决策和参考的依据。 Due to the increasing number of cross-regional business activities, the scope of the enterprises involved is getting wider and wider, the situation is also getting more complicated, and the problem of deviating from tax sources has become increasingly prominent. Based on the characteristics of China’s tax structure at the present stage, this paper analyzes the causes of the deviation of tax revenue from tax sources and analyzes the existing problems of tax distribution. Based on the experience of foreign tax distribution, this paper puts forward the viewpoint of constructing a harmonious tax distribution system so as to provide the basis for decision-making and reference for tax policy formulation and tax reform.