In the framework of the coordinated development of Beijing-Tianjin-Hebei，Xiongan New District is the main undertaking site for related industries. In the process of enterprises transferring from the place of moving out to the place of moving in，the ownership of tax revenue will inevitably change. According to the basic principles of the fiscal and taxation law and the practice of China’s tax-sharing system of fiscal management，the attribution of local tax revenue should be handled in accordance with the territorial principle，unless the industry undertaking has other special reasons to change the application of the territorial principle. The coordinated development of Beijing-Tianjin-Hebei is centered on the relief of Beijing’s non-capital functions. he relocation of enterprises is a kind of relief and “burden reduction” for Beijing. The tax benefits directly related to the coordinated development should not be separated from the enterprises，but should fall into the immigration area with the enterprises，so as to ensure the legalization of finance and taxation matters in the industrial transfer.