Core Viewpoint - The collaborative development of the Beijing-Tianjin-Hebei Free Trade Zones is vibrant, but faces challenges such as inconsistent tax policies and tax sharing issues among the three regions [2][3][5] Tax Policy Inconsistencies - There are differences in applicable tax rates for certain taxes like vehicle and vessel tax, urban land use tax, property tax, and deed tax due to the varying economic development levels and resource endowments of the three regions [2][3] - The lack of coordination in tax incentive policies leads to inconsistent recognition standards for innovation, affecting businesses operating across regions [3][4] Recommendations for Tax Policy Coordination - A unified tax rate standard for vehicle and vessel tax, urban land use tax, property tax, and deed tax should be established based on thorough research and consideration of regional economic conditions [4] - A tax incentive policy coordination mechanism should be created to ensure consistency and coherence of tax incentive policies across the three regions [4] Challenges in Tax Revenue Sharing - The tax revenue sharing faces three main challenges: the divergence between tax revenue and tax sources, the need for improved tax coordination mechanisms, and differences in tax collection standards and policy execution among the regions [5] - The "siphoning effect" leads to tax revenue outflow from regions like Hebei due to cross-regional operations and headquarters economy [5] Suggestions for Improvement - The "Tongwu-Lang" area should be explored as a pilot for tax revenue sharing, focusing on key parks and cross-regional joint investment platforms [5] - Flexibility in horizontal transfer payments should be utilized to facilitate tax revenue sharing and address issues related to tax base division and factor mobility [5] - Integration of tax administration services across the three regions should be deepened, promoting a collaborative governance model [5]