日本国土综合开发财政政策对中国主体功能区建设的启示

The Enlightenment on the main function areas construction from Japan's fiscal policy of land comprehensive development

中国国家"十二五"规划纲要提出要实施主体功能区战略。日本针对经济发展过程中产生区域问题所采取的6次全国国土综合开发规划的财政政策,值得借鉴。中国在推进主体功能区建设过程中,应当运用差别化税收政策引导重点开发区域承接优化开发区域的产业转移,加大对重点开发区域基础设施的投入,发挥财政转移支付制度对地方财力的平衡作用。

China＇s 12th ＂Five-Year Plan＂ proposed to implement the main functional areas strategy.This paper argues that Japan＇s fiscal policy in comprehensive national land development planning is worth our reference.China should adopt the differentiated tax policies to guide the Industrial transfer between the key development areas and the optimization development areas,increase the infrastructure investment to key development areas and take the financial transfer payment system on the balance of local financial resources.