美国区域合作的财税规则及其经验启示

The Fiscal and Tax Rules and Enlightenment in American Regional Cooperation

随着区域经济一体化的发展和公共事务的增长,美国作为区域合作先发国家,已经形成较为成熟的财税规则,包括多元化财政融资、区域合作财税优惠、合作组织财政职能、财税收益分配补偿、财税争议纠纷处理等规则。我国可吸取美国的有益经验,逐步扩大地方税权,加强财税规则顶层设计;加大国家财政支持,构建多元化融资模式;搭建区域合作组织平台,负责资金运营与维护;实施区域合作税收优惠,进一步优化合作环境;合理平衡区际财税利益,构筑多元纠纷裁决机制。

With the regional economic integration and the growth of public affairs,as a pioneering country for regional cooperation,the United States has formed relatively mature fiscal and taxation rules,including diversified financial financing rules,regional cooperation fiscal and taxation preferential rules,financial functions of cooperative institutions,and dispute resolution rules for fiscal and tax disputes.China can learn from the useful experience of the United States,gradually expand local taxation rights,strengthen the top-level design of fiscal and taxation rules,increase state financial support,build a diversified financing model,establish regional cooperation organizations,be responsible for capital operation and maintenance,implement regional cooperation tax incentives,further optimize the cooperative environment,balance inter-regional fiscal and tax benefits,and build a multi-disciplinary ruling mechanism.