珠三角经济一体化中税收冲突与协调

Tax Conflict and Coordination in the Process of the Pearl River Delta Economic Integration

受地方政府利益最大化的驱使,在推进珠三角经济一体化的进程中,区域内税收利益竞争所产生的冲突已影响到一体化的实施效果。通过对协调地区税收利益冲突的国际经验进行梳理后,认为建立区域间纵向及横向税收利益协调机制,形成产业导向的税收激励制度体系,尽可能实现税收利益均衡。

Driven by the local government＇ s pursuing maximum benefits, in the process of economic integration of the Pearl River Delta, the inconsistency resulting from tax benefit competition inside the region has affected the process of integration. Through summarizing the international experience in the coordination of the regional tax conflict, the paper concludes that enhancing the coordination mechanism of tax benefit horizontally and vertically, forming an industry-oriented tax incentive system, and reaching a balance of tax benefits in the region are the key to deepening the process of economic integration.