厦漳泉大都市区财税协调机制构建研究

On the Fiscal Coordination Mechanism Research of Xiamen, Zhangzhou and Quanzhou Metropolitan Area

为更好地推进厦漳泉大都市区建设,构建相应的财税协调机制是十分必要的。但研究发现,厦漳泉三市的财源、财政收支规模与结构等差异巨大,构建厦漳泉大都市区财税协调机制的难度大。本文提出,应按照三市共赢原则,设立厦漳泉大都市区财税协调机构,构建以设立财税调节基金、创新同城化财税管理体制、实施区域政府采购制度、建立税收征管服务协作制度、加强财税协调机制法制建设等为主要内容的财税协调机制,以促进厦漳泉大都市区建设。

In order better to promote the Xiamen, Zhangzhou, Quanzhou metropolitan area, it is nec- essary to construct the fiscal coordination mechanism. However, the study find that the size and structural differences of the Xia-Zhang-Quan financial resources of the three cities, fiscal revenue, fiscal spending huge, makes building the fiscal and tax coordination mechanism of Xia-Zhang-Quan metropolitan area very difficult. In accordance with the principle of three city win-win, it is proposed to establishing Xia-Zhang-Quan metropolitan area tax coordination mechanism, Xia-Zhang-Quan metropolis zone and taxation coordination mechanism, in order to establish tax regulation innovation fund, city finance and taxation management sys- tem, the implementation of regional government procurement system, tax collection and the establishment of service collaboration system, and the construction of legal system as the main means and content of the taxa- tion coordination mechanism, and in order to promote Xia-Zhang-Quan metropolitan construction.