加强跨区域税收合作 促进经济共同发展

Development of Economy by Inter-regional Cooperating in Taxation

跨区域税收合作对规范市场经济秩序,促进我国市场经济体制的建立和完善;体现国家产业政策,促进区域内资源优化配置和区域经济结构调整,提升区域经济在国际、国内竞争力;体现公平税负,促进平等竞争;组织财政收入,扩大国内需求;依法治税等多方面具有积极的意义。但现实中跨区域税收合作仍存在诸多问题,需要构建跨区域税收合作与交流的平台,建立长效协作机制;共同构建区域间税收合作的良好环境;建立合理的税收利益分配协调机制,才能进行长期有效的协作。

Inter- regional Cooperating in Taxation （IRCT） is of great significance to the economy in many respect, such as： make the market transaction orderly, promote the marketing economic regime, advance resource allocation, improve the competitive power and increase the financial revenue. However, how to undertake IRCT is a problem. In the last of this paper, some proposals are provided for the foundation of IRCT.