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12Forum13Forum14Forum15Forum16Forum17Headquarter-basedEconomy,RegionalTaxCompetitionandRevenueTransferAbstract:Inrecentyears,manyChinesecentralcitieshavebeenadvocatingthestratagemof¡°Headquarter-basedEconomy¡±inordertodeveloplocaleconomy.Althoughtheheadquarter-basedeconomycanbringaboutsomepositiveeffects,itwillworsencompetitionandcauserevenuetransferamonglocalgovernments.BasedonthecaseoftheSuZhoucityinJiangsuProvince,thispaperanalyzeshowheadquarter-basedeconomytoworsentheregionaltaxcompetitionbydetailingtheaffiliatedtransactionsoftheenterpriseslocatedintheheadquarterseconomyandthedifficultiesintaxregulationandcomparingthepreferentialfiscalandtaxpoliciesinseveralcentralcities.Somepertinentsuggestionsarefinallyshownasfollows:guidingthelocalgovernmentstoestablishtheproperachievementconceptandassessmentcriterions,pressingaheadthefiscaldecentralizationofundertheprovince,perfectingthefiscalandtaxrelationofthelocalgovernments,standardizingthetaxlawandtheorderoftaxcompetitiontomakethetaxcircumstanceimpartialandenhancingpublicsupervisionandthetaxcollectionmanagement.Keywords:Headquarter-basedEconomyRegionaltaxcompetitionRevenuetransferForum