［1］［1］Auerbach, A. J.,& Gordon, R. H. (2002). Taxation of financial services under a VAT. The American Economic Review, 92 (2), 411-416. ［2］［2］Boadway, R., & Keen, M. (2003). Theoretical perspectives on the taxation of capital income and financial services. In Honohan, P. (ed.), Taxation of financial intermediation. New York: World Bank and Oxford University Press. ［3］［3］Canada Department of Finance. (1987). The white paper: tax reform 1987. ［4］［4］Cao, Y. F. (2009). The empirical research on competition difference in Chinese regional financial market. Financial Forum (Jinrong Luntan), 1, 27-31. ［5］［5］Cheng, M. Y., & Zhao, H. (2011). The impact analysis of market forces on bank efficiency. The Journal of Quantitative and Technical Economics (Shuliangjingji Jishujingji Yanjiu), 10, 78-91. ［6］［6］Chia, N. C., & Whalley, J. (1999). The tax treatment of financial intermediation. Journal of Money, Credit and Banking, 31 (4), 704-719. ［7］［7］Chisari, O., Estache, A., & Nicodème, G. (2013). Efficiency and equity effects of taxing the financial sector: lessons from a CGE model for Belgium. CEPR Discussion Paper, DP9320. ［8］［8］Chu, Y., & Sun, X. J. (1990). American economy. People’s Press. (In Chinese) ［9］［9］Commission of European Communities. (2007). Impact Assessment, Accompanying Document to the Proposal for a Council Directive. ［10］［10］Dineen, M., Trombitas, E., & Johnson, R. (2004). New GST rules affecting financial service providers in New Zealand: How these changes will affect the financial services sector and how to ensure you are prepared when the new rules come into effect. Journal of Banking and Financial Services, Aug.-Sept. ［11］［11］Du, L., & Zhang, S. Y. (2011). The impact of VAT expansion on goods and services tax burden in financial sector, Taxation Research (Shuiwu Yanjiu), 10, 14-17. ［12］［12］Edgar, T. (2001). Exempt treatment of financial intermediation services under a value-added tax: an assessment of alternatives. Canadian Tax Journal, 49 (5), 1132-1219. ［13］［13］Gruber, H., & Mackie, J. (2000). Must financial services be taxed under a consumption tax? National Tax Journal, 53(1), 23-40. ［14］［14］Hu, G. R., Yao, D., Chen, D. W., & Ding, L. Y. (2014). The method of ‘replacing business tax with VAT’ in financial sector in China. International Taxation in China (Guoji Shuishou), 6, 18-21. ［15］［15］Hu, Y. J. (2011). Promoting the reform of VAT in service sector to push economic restructuring and optimization. Taxation Research (Shuiwu Yanjiu), 6, 35-39. ［16］［16］Hu, Y. J. (2013). Chinese financial development report—promoting the change of development mode with ‘replacing business tax with VAT’, Peking University Press. (In Chinese) ［17］［17］Huizinga, J. (2002). An European VAT on financial services? Economic Policy, 17 (35), 497-534. ［18］［18］Institute for Fiscal Studies. (1978). The structure and reform of direct taxation: the report of the committee chaired by J. E. Meade. London: George Allen& Unwin. ［19］［19］Israel. (1975). VALUE ADDED TAX LAW 5736-1975, 6-9. ［20］［20］Jia, K., & Shi, W. P. (2010). Study of the expansion of VAT collection scope. China State Finance Magazine (Zhongguo Caizheng), 19, 39-41. ［21］［21］Laferia, R.D., & Walpole, M. (2009). Options for taxing financial supplies in value added tax. International and Comparative Law Quarterly, 58 (4), 897-932. ［22］［22］Li, B. G. (2014). Simplifying tax measure to promote “replacing business tax with VAT” in financial insurance industry in China. International Taxation in China (Guoji Shuishou), 6, 6-10. ［23］［23］Liu, W., & Zhang, F. (2000). Preliminary study on ‘replacing business tax with VAT’ in financial insurance sector. International Taxation in China (Guoji Shuishou), 4, 61-62. ［24］［24］Ma, E. T. (2010). Thinking on the issue of VAT collection in financial service. Taxation Research (Shuiwu Yanjiu), 9, 64-67. ［25］［25］Merrill, P. R., & Adrion, H. (1995). Treatment of financial services under consumption-based tax systems. Tax Notes, 68 (6), 1496-1500. ［26］［26］Merrill, P. R. (2011). VAT treatment of the financial sector. Tax Analysts, 163-185. ［27］［27］Ou, Y. K., & Xu, W. (2009). Study on tax policy in promoting China service industry. Taxation Research (Shuiwu Yanjiu), 4, 9-14. ［28］［28］OECD. (1988). VALUE-ADDED TAXESINCENTRAL AND EASTERNEUROPEAN COUNTRIES. Paris: OECD Publications. ［29］［29］Poddar, S., & Morley, E. (1997). Taxation of financial services under a value-Added tax: applying the cash-flow approach. National Tax Journal, 50 (1), 89-111. ［30］［30］Poddar, S. (2003). Consumption taxes: the role of the value-added tax. In Honohan, P. (Ed.), Taxation of financial intermediation: theory and practice for emerging economies. Washington, DC: The World Bank. ［31］［31］Ren, X. Q. (2003). The analysis of tax burden on commercial banks. International Taxation in China (Guoji Shuishou), 6, 18-21. ［32］［32］Rousslang, D. J. (2002). Should financial services be taxed under a consumption tax? National Tax Journal, 55 (2), 281-291. ［33］［33］Tate, A. A. (1992). VAT: international practice and problems. Chinese financial and Economic Publishing House. (In Chinese) ［34］［34］Wang, G. P., & Xu, K. W. (2011). The establishment of a comprehensive evaluation index system of commercial banks’ market power. Financial Forum (Jinrong Luntan), 10, 67-72. ［35］［35］Wang, G. S. (2001). China’s interest rate control and interest rate marketization. Economic Research Journal (Jingji Yanjiu), 6, 13-20. ［36］［36］Wei, L. (2011). Study on implementing VAT in Chinese financial industry. Journal of Central University of Finance and Economics (Zhongyang Caijing Daxue Xuebao), 8, 7-12. ［37］［37］Yang, B. (1993). Comparative tax system. Fujian people’s publishing house. (In Chinese) ［38］［38］Yang, B. (2001). The infeasibility of western VAT model and the VAT system design of Chinese style. Management World (Guanli Shijie), 3, 110-120. ［39］［39］Yang, B. (2012). Extending the VAT to services in China: special difficulties and choices. Journal of Chinese Tax and Policy, 2 (1), 2-10. ［40］［40］Yang, B. (2014). Chinese government characteristics and asymmetric tax-sharing and revenue-sharing system. Taxation Research (Shuiwu Yanjiu), 1, 5-12. ［41］［41］Yang, M. R. (2010). Realistic significance, international experience reference and policy recommendations of replacing business tax with VAT in Chinese financial industry. Finance and Trade Economics (Caimao Jingji), 8, 42-50. ［42］［42］Zhang, F., & Li, L. (2012). The market structure measure index and analysis of China’s banking market. Macroeconomics (Hongguan Jingji Yanjiu), 10, 77-83. ［43］［43］Zhang, F. R. (2007). Improving the financial tax system to help the commercial banks development. Theory Front(Lilun Qianyan), 19, 5-7. ［44］［44］Zhang, J., & Xie, X. X. (2008). The market promotion function of the government and Chinese mode of financial development. Journal of Financial Research (Jinrong Yanjiu), 11, 171-180. ［45］［45］Bye, B., B. Strøm & T. Avitsland. (2012). Welfare effects of VAT reforms: a general equilibrium analysis. International Tax and Public Finance, 3, 368-392. ［46］［46］Chen, Ye., Zhang, X., Kou, E. H., & Liu, M. (2010). CGE simulation analysis of VAT reform’s negative impact on employment. Economic Research Journal (Jingji Yanjiu), 9, 29-42. ［47］［47］Gao, P. Y. (2009). The VAT system reform: analysis and prospect. Taxation Research (Shuiwu Yanjiu), 8, 36-39. ［48］［48］Gao, P. Y., & Mao, J. (2013). The scale, structure and benefit of indirect tax revenue: empirical evidence from the national tax survey. China Industrial Economics (Zhongguo Gongye Jingji), 12, 143-155. ［49］［49］Keen, M., & J. Mintz. (2004). The optimal threshold for a value-added tax. Journal of Public Economics, 88 (1), 559-576. ［50］［50］Keen, M., & S. Smith. (2006). VAT fraud and evasion: what do we know and what can be done? National Tax Journal, 59 (4), 861-887. ［51］［51］Nie, H. H., Fang, M. Y., & Li, T. (2009). The impact of VAT system reform on corporate behaviors and performance. Management World (Guanli Shijie), 5, 17-24. ［52］［52］Shi, W. P., & Jia, K. (2010). The VAT expanding reform and the adjustment of central and local fiscal systems. Finance and Trade Economics (Caimao Jingji), 11, 46-51. ［53］［53］Sørensen, P. B. (2007). The theory of optimal taxation: what is the policy relevance? International Tax and Public Finance, 14 (4), 383-406. ［54］［54］Wang, D. H., & Yang, Z. G. (2009). The expanding of VAT: difficulties and suggestions in covering service industry. Taxation Research (Shuiwu Yanjiu), 12, 36-38. ［55］［55］Wang, S. R., & Jiang, G. L. (2010). The research of VAT reform’s impact on the finance of listing corporations. Accounting Research (Kuaiji Yanjiu), 2, 40-46. ［56］［56］Yang, B., Long, X. M., Li, C., & Yi, L. J. (2005). The analysis of VAT reform effect in some industries in the northeast of China. International Taxation in China (Guoji Shuishou), 6, 9-15. ［57］［57］Yang, Z. A. (2005). The initial effect and analysis of VAT system pilot in the Northeast China. Taxation Research (Shuiwu Yanjiu), 4, 50-52. ［58］［58］Yang, Z. G., & Zhang, B. (2005). Some thoughts on the VAT system reform. Taxation Research (Shuiwu Yanjiu), 8, 14-16. ［59］［59］Yuan, C., & Lu, T. (2005). The spillovers effect of management knowledge and foreign direct investment: evidence from Chinese private entrepreneurs. Economic Research Journal (Jingji Yanjiu), 3, 69-79. ［60］［60］Chen, K., Hillman, A. L., & Gu, Q. Y. (2002). The fiscal centralization and local government behavior changes: from a helping hand to grabing hand. China Economic Quarterly (Jingjixue), 4 (1), 111-130. ［61］［61］Chen, S. (2010). The tax-Sharing system reform, local fiscal autonomy and public goods supply. China Economic Quarterly (Jingjixue), 4, 1427-1446. ［62］［62］Davoodi, H., & H. Zou. (1998). Fiscal decentralization and economic growth: a cross-country study. Journal of Urban Economics, 43 (3), 244-257. ［63］［63］Gao, L. (2012). The decentralization and livelihood of people: the experience research of fiscal autonomous power’s effect on public service satisfaction. Economic Research Journal (Jingji Yanjiu), 7, 86-98. ［64］［64］Jin, H., Qian, Y., & Weingast, B. (2005). Regional decentralization and fiscal incentives: federalism, Chinese style. Journal of Public Economics, 89 (9), 1719-1742. ［65］［65］Lin, J. Y., & Z. Liu. (2000). Fiscal decentralization and economic growth in China. Economic Development and Cultural Change, 4 (1), 1-20. ［66］［66］Liu, X. Y. (2008). Provincial and lower fiscal decentralization and provincial economic growth. Economic Science (Jingji Kexue), 1, 41-54. ［67］［67］Oi, J. C. (1992). Fiscal reform and the economic foundations of local state corporatism in China. World Politics, 45 (1), 99-126. ［68］［68］Qian, Y., & C. Xu. (1993). Why China’s economic reforms differ: the M-form hierarchy and entry/expansion of the non-state sector. Economics of Transition, 1 (2), 135-170. ［69］［69］Shen, K. R., & Fu, W. L. (2005). China’s fiscal decentralization system and regional economic growth. Management World (Guanli Shijie), 1, 31-39. ［70］［70］Wu, M. L., & Wang, W. (2011). How to explain province’s fiscal decentralization: a study based on empirical data of China. Comparative Economic & Social Systems (Jingji Shehui Tizhi Bijiao), 6, 62-72. ［71］［71］Wang, W. J., & Qin, C. L. (2008). The regional difference between local government behavior and fiscal decentralization growth effect. Management World (Guanli Shijie), 1, 9-21. ［72］［72］Zhang, G. (2011). Measurement of China’s financial decentralization. Comparative Economic & Social Systems (Jingji Shehui Tizhi Bijiao), 6, 48-61. ［73］［73］Zhang, T., & H. Zou. (1998). Fiscal decentralization, public spending and economic growth in China. Journal of Public Economics, 67 (2), 221-240. ［74］［74］Zhang, Y., & Gong, L. T. (2005). The tax-sharing system reform, fiscal decentralization and Chinese economic growth. China Economic Quarterly (Jingjixue), 5, 75-108. ［75］［75］Zhao, H. L. (2011). The growth performance of decentralization reform—an investigation based on power expansion reform in the County Qiang in Zhejiang Province. Finance & Trade Economics (Caimao Jingji), 8, 35-43. ［76］［76］Zhou, Y. A., & Zhang, Q. (2008). The fiscal decentralization, economic growth and fluctuation. Management World (Guanli Shijie), 3, 6-15. ［77］［77］Zhou, L. A. (2007). An analysis of promotion tournament model of governing China’s local officials. Economic Research Journal (Jingji Yanjiu), 7, 36-50. ［78］［78］Cao, J. W., & Luo, L. Q. (2006). Empirical analysis of the effect on the financial equalization of transfer payment. Statistical Research (Tongji Yanjiu), 1, 43-45. ［79］［79］Fu, M. J., & Zhang, P. (2014). Strategies to promote China’s new urbanization through fiscal reform. Taxation Research (Shuiwu Yanjiu), 11, 10-15. ［80］［80］Li, L., & Meng, T. Y. (2012). Research on the fiscal transfer payment policy promoting the development of urbanization. Journal of Harbin University of Commerce (Harbin Shangye Daxue Xuebao), 5, 91-96. ［81］［81］Liu, C. Y. (2012). Research on the feasibility and the expected effect of the social security tax’s levy. Hebei University, DOI:10.7666/d.d212699. ［82］［82］Liu, S. X. (2012). Challenges posed to public finance system by urbanization and solutions. China Finance (Zhongguo Caizheng), 3, 44-46. ［83］［83］Liu, Y. Z. (2008). Empirical analysis of the effect of the financial equalization on transfer payment in China. Sub National Fiscal Research (Difang Caizheng Yanjiu), 2, 12-16. ［84］［84］Ministry of Finance of PRC. (2012). Interpretation of Suggestions Concerning the Reform and Improvement of Transfer Payment from Central Government to Local Government. (Available at http://www.gov.cn/xinwen/2015-02/02/content_2813376.htm (accessed : May, 2015) ［85］［85］NPC. (2015). Budget Law of the People’s Republic of China (2014 Amendment). Beijing: China Legal Publishing House. (In Chinese) ［86］［86］NDRC. (2013). Research on urbanization that lead to a moderately prosperous society. Review of Economic Research, 2013, 25. ［87］［87］Ou, C. M. Where does the money need for urbanization come from? Oriental Morning Post(Dongfang Zaobao), 2014-3-26. ［88］［88］Ren, H. P. (2014). Research on housing property tax reform. Journal of Taxation Institute of Shanxi Province (Shanxi Caizheng Shuiwu Zhuanke Xuexiao Xuebao), 16 (4), 53-55. ［89］［89］The State Council of PRC. (2015). Suggestions concerning the reform and improvement of transfer payment from central government to local government. Beijing: People’s Publishing House. ［90］［90］Wu, F. Q., Zhao, X. G., & Liu, B. Z. (2000). Ecological environmental construction in Western China. Research of Water and Soil Conservation (Shuitu Baochi Yanjiu), 7 (1), 2-5. ［91］［91］Xiao, J. Y. (2008). Research on the logics and policy orientation of choosing main taxes of local taxes. Journal of Zhongnan University of Economics and Law (Zhongnan Caijing Zhengfa Daxue Xuebao), 4, 64-69. ［92］［92］Zhu, J. L. (2014). An empirical study on the relationship between the urbanization of China and fiscal system and policy. Urban Development Studies (Chengshi Fazhan Yanjiu), 21 (9), 5-11. ［93］［93］He, D. X., & Miao, W. L. (2015). Financial exclusion, financial inclusion and inclusive financial institution in China. Finance & Trade Economics (Caimao Jingji), 36 (3), 5-16. ［94］［94］People’s Bank of China et al. (2015). Guidance on promoting healthy development of internet finance. (Available at: http://www.gov.cn/xinwen/2015-07/18/content_2899360.htm) ［95］［95］Wang, C. Y., & Wang, C. (2013). China’s financial system reform in new era: target, path and advice. Chinese Review of Financial Studies (Jinrong Pinglun), 3, 1-8. ［96］［96］Wang, G. G., & Lin, N. (2014). Five related issues for financial system reform, Shanghai Securities News, 2014-12-22. ［97］［97］Wang, G. G., & Zhang, Y. (2015). A critique of internet finance. Finance & Trade Economics (Caimao Jingji), 36 (1), 5-16. ［98］［98］Wang, X. J. (2013). Green finance: an important component of ecological civilization. Financial Times, 2013-5-6. ［99］［99］Wu, X. Q. (2014). Deep reform of China’s finance and internet finance. Finance & Trade Economics (Caimao Jingji), 35 (1), 14-23. ［100］［100］Wang, Z. X. (2015). Micro prudential and macro prudential supervision reform in China. China Finance (Zhongguo Jinrong), 5, 17-20. ［101］［101］Xie, P., & Zou, C. W. (2012). Research on internet finance model. Journal of Financial Research (Jinrong Yanjiu), 12, 11-22. ［102］［102］Zhang C. H., & Zadek, S. (2015). China’s green finance: experience, path and international reference. China Development Press. (In Chinese) ［103］［103］Adam, C. and D. Cobham (2007). Modeling multilateral resistance in a gravity model with exchange rate regimes. The Centre for Dynamic Macroeconomic Analysis, University of St Andrews. Available at www.st-andrews.ac.uk/cdma. Accessed on 2014-4-8. ［104］［104］Alesina, A. and E. Spolaore. (1997). On the number and size of nations. The Quarterly Journal of Economics, 112 (Nov.), 1027-1056. ［105］［105］Anderson J.E. and D. Marcouiller. (2002). Insecurity and the pattern of trade: empirical investigation. The Review of Economics and Statistics, 84, 342-352. ［106］［106］Arceneaux, K. and G.A. Huber. (2007). What to do (and not to do) with multicollinearity in state politics research. State Politics and Policy Quarterly, 7 (1), 81-101. ［107］［107］Baldwin, R. and D. Taglioni. (2006). Gravity for dummies and dummies for gravity equations. NBER Working Paper No. 12516. ［108］［108］Berry, W.D. and S. Feldman. (1985). Multiple Regression in Practice. Sage Publications, London. ［109］［109］Bikker, J., (1987). An international trade flow model with substitution: An extension of the gravity model. Kyklos, 40, 315-37. ［110］［110］Boisso, D. and M. Ferrantino. (1997). Economic distance, cultural distance and openness in international trade: Empirical puzzles. Journal of Economic Integration, 12, 456-84. ［111］［111］China Association of Communications and Transportation and the National Development and Reform Commission of the PRC. (2001). China Communications Yearbook 2000. Beijing: China Communications Yearbook Press. ［112］［112］China Association of Communications and Transportation and the National Development and Reform Commission of the PRC. (2011). China Communications Yearbook 2010. Beijing: China Communications Yearbook Press. ［113］［113］Cnradio. (2006). Qingzang railway transported 0.73M passengers, boosts Tibet economy (In Chinese). China National Radio (Cnradio), Beijing. Available at www.cnradio.com.cn/2004news/internal/200611/t20061110_504324840.html. Accessed 2013/4/15. ［114］［114］Combes, P.-P., M. Lafourcade and T. Mayer. (2005). The trade-creating effects of business and social networks: Evidence from France. Journal of International Economics, 66 (1), 1-29. ［115］［115］Deardorff, A.V. (1998). Determinants of bilateral trade: Does gravity work in a neoclassical world? In: The Regionalization of the World Economy (ed. Frankel J.A.), pp. 7-22. University of Chicago Press, Chicago. ［116］［116］Eaton, J. and A. Tamura. (1994). Bilateralism and regionalism in Japanese and U.S. trade and direct foreign investment patterns. Journal of the Japanese and International Economics, 8, 478-510. ［117］［117］Eichengreen, B., and D. Irwin. (1995). Trade blocs, currency blocs and the reorientation of trade in the 1930s. Journal of International Economics, 38 (2), 89-106. ［118］［118］Feenstra, R.C. (2004). Advanced International Trade: Theory and Evidence. Princeton, NJ: Princeton University Press. ［119］［119］Feenstra, R.C., R.E. Lipsey, H. Deng, A. C. Ma and H. Mo. (2005). World trade flows: 1962-2000. NBER Working Paper No. 11040. National Bureau of Economic Research, Cambridge, MA. ［120］［120］Felbermayr, G., B. Jung and F. Toubal. (2010). Ethnic networks, information, and international trade: revisiting the evidence. Annales d’Economie et de Statistique, 97-98, 41-70. ［121］［121］Foroutan, F. and L. Pritchett. (1993). Intra-Sub-Saharan African trade: Is it too little? Journal of African Economics, 2 (May), 74-105. ［122］［122］Frankel, J.A. and S.-J. Wei. (1995). European integration and the regionalization of world trade and currencies: The economics and the politics. In: Monetary and Fiscal Policy in an Integrated Europe (eds Eichengreen B., Frieden F. and von Hagen J.), 23-51. Springer, New York. ［123］［123］Frankel, J.A., E. Stein and S.-J. Wei. (1997a). Regional Trading Blocs in the World Economic System. Institute for International Economics, Washington, DC. ［124］［124］Frankel, J.A, E. Stein and S.-J. Wei, (1997b). Trading blocs and the Americas: The natural, the unnatural, and the super-natural. Journal of Development Economics, 47 (1), 61-95. ［125］［125］Greene, W.H., 2002, Econometric Analysis, 5th edition. Prentice-Hall, Upper Saddle River, NJ. ［126］［126］Guiso, L., P. Sapienza and L. Zingales. (2006). Does culture affect economic outcomes? The Journal of Economic Perspectives, 20, 23-48. ［127］［127］Guo, R. (2004). How culture influences foreign trade: Evidence from the U.S. and China. The Journal of Socio-Economics, 33, 785-812. ［128］［128］Guo, R. (2007). Linguistic and religious influences on foreign trade: Evidence from East Asia. Asian Economic Journal, 21 (1), 100-121. ［129］［129］Guo, R. (2009). Intercultural Economic Analysis: Theory and Method. Springer, New York. ［130］［130］Guo, R. (2013). Understanding the Chinese Economies. Academic Press/Elsevier, Oxford. ［131］［131］Havrylyshyn, O. and L. Pritchett. (1991). European trade patterns after the transition. Policy, Research and External Affairs Working Paper No. 74. The World Bank, Washington, DC. ［132］［132］Head, K. and A. Disdier. (2008). The puzzling persistence of the distance effect on bilateral trade, Review of Economics and Statistics, 90 (1), 37-48. ［133］［133］Head, K. and T. Mayer. (2013). Gravity equations: workhorse, toolkit, and cookbook. CEPR Discussion Paper 9322. ［134］［134］Heckscher, E.F. (1919). The effect of foreign trade on the distribution of income. Ekonomisk Tidskrift, 21, 497-512. ［135］［135］Helpman, E. (1987). Imperfect competition and international trade: Evidence from fourteen industrial countries. Journal of the Japanese and International Economies, 1 (Mar.), 62-81. ［136］［136］Krugman, P.R. (1995). Growing world trade: Causes and consequences. Brookings Papers on Economic Activity, 1, 327-62. ［137］［137］Linder, S.B. (1961). An Essay on Trade and Transformation. John Wiley and Sons, New York. ［138］［138］Linders, G.-J.M., A. Slangen, H. de Groot, and S. Beugelsdijk. (2005). Cultural and institutional determinants of bilateral trade flows, Tinbergen Institute Discussion Paper No. 074/3. ［139］［139］Linnemann, H. (1966). An Econometric Study of International Trade Theory. North-Holland, Amsterdam. ［140］［140］Markusen, J. (1986). Explaining the volume of trade: An eclectic approach. American Economic Review, 76, 1002-1011. ［141］［141］Melitz, J. (2008). Language and foreign trade. European Economic Review, 52 (4), 667-699. ［142］［142］NBS (National Bureau of Statistics). (2001). China Statistical Yearbook 2000. Beijing: China Statistics Publishing House. ［143］［143］NBS (National Bureau of Statistics). (2011). China Statistical Yearbook 2010. Beijing: China Statistics Publishing House. ［144］［144］Noland, M. (2005). Affinity and international trade. Working Paper Series WP 05-3. Institute for International Economics, Washington, DC. ［145］［145］Ohlin, B. (1933). Interregional and International Trade. Harvard University Press, Cambridge, MA. ［146］［146］Poncet, S. (2005). A fragmented China: Measure and determinants of Chinese domestic market disintegration. Review of International Economics, 13 (3), 409-430. ［147］［147］Pöyhönen, P. (1963). A tentative model for the volume of trade between countries. Weltwirtschaftliches Archiv, 90 (1), 93-100. ［148］［148］Rauch, J.E. and V. Trindade. (2002). Ethnic Chinese networks in international trade. Review of Economics and Statistics, 84(1), 116-130. ［149］［149］Rauch, J.E. (1999). Networks versus markets in international trade. Journal of International Economics, 48 (1), 7-35. ［150］［150］Rauch, J.E. (2001). Business and social networks in international trade. Journal of Economic Literature, 39 (4), 1177-1203. ［151］［151］Rumbaugh, T., and N. Blancher. (2004). China: International trade and WTO accession. IMF Working Paper WP/04/36, Washington, DC: International Monetary Fund (IMF). ［152］［152］Simon, L.J. (2004). Detecting multicollinearity using variance inflation factors. Penn State Department of Statistics, The Pennsylvania State University. ［153］［153］Stewart, J.Q. (1948). Demographic gravitation: Evidence and applications. Sociometry, 2, 31-58. ［154］［154］Tinbergen, J. (1962). An analysis of world trade flows, the Linder hypothesis, and exchange risk. In: Shaping the World Economy (ed. Tinbergen J.). The Twentieth Century Fund, New York. ［155］［155］WTO. (2011). World Trade 2010, prospects for 2011 (Trade growth to ease in 2011 but despite 2010 record surge, crisis hangover persists), World Trade Organization (WTO) Press/628, 7 April. Available at: http://www.wto.org/english/news_e/pres11_e/pr628_e.htm. Accessed 2013/4/5. ［156］［156］Zipf, G.K. (1946). The P1P2/D hypothesis: On the intercity movement of persons. American Sociological Review, 11 (6), 677-686. ［157］［157］Allingham, M., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1, 323-338. ［158］［158］Anisimova L, Kadochnikov P., Malinina T. et al. (2008). Reforma nalogooblozheniia dokhodov naseleniia v Rossii: rezul’taty v 2000-2007 gg. (Reform of personal income taxation in Russia: results in 2000-2007). Moscow: IEPP. ［159］［159］Avdoshina, E. A., & Davydov, S.N. (1984). Spravochnik po nalogam s naseleniia [Reference Book on Taxes on Individuals]. Moscow: Finansy i Statistika. ［160］［160］Blumenthal, M., & Slemrod, J. (1992). The compliance cost of the U.S. individual income tax system: a second look after tax reform. National Tax Journal, 45 (2), 185-202. ［161］［161］Ilyin, A.E., & Ilyina, G.V. (2009). Analiz nalogovykh postuplenii s dokhodov fizicheskikh lits (Analysis of tax revenues from individual income tax). Economic Analysis: theory and practice, 10, 15-20. ［162］［162］Karavayeva I.V., Arkhipkin I.V., & Sipols, O.V., et al. (2008). Istoriia nalogovoi politiki Rossii: konets XIX, XX i nachalo XXI stoletiia (History of Russia’s tax policy: late 19th, 20th, early 21st century). Moscow: Nauka. ［163］［163］Kireyenko, A. P. (2004). Otsenka izderzhek nalogovogo administrirovaniia v Rossiiskoi Federatsii (Assessment of costs of tax administration in the Russian federation]. News of Irkutsk State Economic Academy, 1 (38), 28-33. ［164］［164］LeCacheux, J. (1997) Les reformes fiscales dans les pays de l’OCDE: une decennia d’experience. Budget et fiscalite: quellesreformes? Revue francaise de finances publiques. ［165］［165］Lykova L.N. (2005). Nalogovaia sistema Rossii: obshchee i osobennoe (Russia’s tax system: general and peculiar features). Moscow: Nauka. ［166］［166］Mayburov I. A. (2007). Teoriia i istoriia nalogooblozheniia (Theory and history of taxation). Moscow: UNITI-DANA. ［167］［167］Mayburov I.A. et al. (2014). Nalogi i nalogooblozhenie. Palitra sovremennykh problem (Taxes and taxation. palette of contemporary problems). Moscow: UNITI-DANA. ［168］［168］Mayburov, I. A. et al. (2015). Fiskal’nyifederalizm. Problem y iperspektivy razvitiia (Fiscal federalism: problems and prospects of development). Moscow: UNITI-DANA. ［169］［169］Mayburov I. A., & Sokolovskaya, A.M. (2011). Teoriia nalogooblozheniia. Prodvinutyi kurs (Theory of taxation: advanced course). Moscow: UNITI-DANA. ［170］［170］Petukhova N.E. (2008). Istoriian alogooblozheniia v Rossii IX-XX vv (History of taxation in Russia in 9th-20th centuries). Moscow: Vuzovskiy Uchebnik. ［171］［171］Pogorletskiy, A.I., & Bashkirova, N.N. (2015). The dynamics of tax system and tax administration development in the Russian federation. Journal of Tax Reform, 1 (1), 4-25. ［172］［172］Pushkareva V.M. (2001). Nalogovaia sistema Soiuza SSR (1921-1930)(Tax system in USSR (1921-1930)).Moscow: INFRA-M. ［173］［173］Tanzi, V. (1992). Fiscal policies in economies of transition. Washington D.C.: International Monetary Fund. ［174］［174］Vishnevskiy V., & Vetkin, A. (2004). Uklonenie ot uplaty nalogov I ratsional’nyi vybor nalogoplatel’ shchika (A tax evasion and taxpayer’s rational choice). Problems of Economics, 2, 96-108. ［175］［175］Zakharov V.N., Petrov Y.A., & Shatsillo, M. К. (2006). Istorii analogov v Rossii. IX-nachalo XX veka (History of taxes in Russia: 19th-early 20th centuries). Moscow: Russian Political Encyclopedia.