内容摘要：

近年来，我国许多地区都对发展总部经济给予了大力支持，形成了区域总部经济的潮涌式发展。总部经济在带来税收倍增效应的同时，也造成了税源的区域间流动和税收征管难度的增加。本文从总部经济在我国发展的实际状况出发，分析了目前总部经济对于区域经济发展的影响，并提出了完善我国总部经济税收政策的相关建议。

关键词：总部经济　发展趋势　税收管理

abstract:in the recent years, many local governments in china have offered great supports to headquarter economies, which results in a rapid development of regional headquarters in these regions. development of headquarter economies has on one hand doubled tax revenues, but on the other created issues in terms of tax resource shifts and tax administration. based on current situations of development of headquarter economies, this paper analyzes impacts of headquarter economy on local economies and puts forward some suggestions for perfecting tax policies concerning development of headquarter economy.

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