As the two provinces with the largest economic scale in China, Guangdong and Jiangsu have absorbed the most production factors in the country. Since the reform and opening up, they have also been the two provinces that have contributed a lot to the state's financial affairs. According to calculations in this paper, the absolute contribution of Jiangsu to the national finance has been higher than that of Guangdong (excluding Shenzhen) from 2007 to 2016, but the relative contribution rate is almost the same. In addition, the contribution rate of the two provinces to the national finance has dropped by 9 percentage points in 10 years. The primary reason is that the decline in the proportion of national tax revenue in the total financial strength of the region has led to a change in the primary distribution relationship; the impact of the secondary distribution relationship with transfer payments as the main body is relatively small. However, the characteristics of the changes in financial resources have different performances in the two provinces: Guangdong mainly saw a sharp increase in the proportion of non-tax revenue, and Jiangsu mainly saw a sharp rise in the proportion of land tax revenue. If we need to further investigate the reasons behind it, it may lie in local economic development, changes in industrial structure, and differences in local fiscal policy choices.
