我国区域开发中的税收协调研究——层次界定与对策选择

Research on the Coordination of Regional Development and Tax Policy——Hierarchical Definition and Selection of Countermeasures

税收对区域发展的作用体现在其对生产、流通以及消费的影响。税收与区域协调程度有三种层次,即静态均衡、均衡半耦合以及动态耦合,我国尚处于均衡半耦合或向动态耦合过渡的阶段。鉴于难以在短时间内实现全国性的改革突变,因此,将区域开发带与调整税收制度、政策相结合,从试点区域逐步向全国推进不失为良策。建议通过对税收与经济协调中面临问题的研究,以"点—面"方式探索我国在区域开发中的税收协调路径与政策选择,具体包括适度下放税收管理权限、积极推进税制改革、加强税收区域中心建设、调整纳税人"成本—受益"比例、避免对税收优惠政策的依赖等。

Tax on regional development embodied in the role of tax effected on the production,circulation and consumption.The coordination between tax and regional have three levels： static equilibrium,equilibrium with half coupling and dynamic coupling.China is still in the middle stage.Because the national reform is unrealistic,regional development can be combined with tax reform,step by step from the pilot area can be regarded as an opportunity.By identifying problems,the path of tax coordination and policy options can be explored with ＂point-face＂ approach,including delegate tax administration authority moderately,promote tax reform actively,strengthen the construction of tax center,adjust the taxpayers＇＂cost-benefit ＂ratio,avoid reliance on tax incentives,etc.