税收增额融资的美国经验与中国借鉴被引量：4

On the Tax Increment Financing:US Experiences and Lessons for China

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摘要税收增额融资制度(TIF)是美国地方政府为促进经济发展而适用最为广泛的融资制度。TIF的成功具有这样一些特点:财政去中心化;体现并加强发展政策的财政支助;竞争性联邦主义;契合当代地方经济发展政策所需要的企业家精神。于我国而言TIF的意义不在于直接的照搬和移植,而在于考察美国TIF制度中政府、企业、市场经济和土地开发之间是如何通过法治联系在一起的,为我国的财政法治建设提供参考。 Tax increment financing( TIF) is the most widely used local government program for financing economic development in the United States. TIF's success attributes to such characters:highly decentralized; reflects and reinforces the fiscalization of development policy; competitive federalism; and fits well with the entrepreneurial spirit characteristic of contemporary local economic development policy. China should not directly and perfunctorily transplant TIF from US,but should precisely learn the experiences and mechanism of TIF-how to connect the government,the firm,market-oriented economy and development of land based on law-for China's rule of fiscal and financial law.

作者赵忠龙

机构地区云南大学法学院

出处《暨南学报（哲学社会科学版）》 CSSCI 北大核心 2014年第8期38-46,162,共9页 Jinan Journal(Philosophy and Social Sciences)

基金云南省教育厅科学研究基金项目<中国企业投资缅甸的公司治理研究>(批准号:2013Y373) 云南大学人文社会科学青年研究基金项目<中国企业投资缅甸的公司治理研究>

关键词税收增额融资地区规划债务担保财政法治 tax increment financing regional planning guarantee of debt rule of fiscal and financial law

分类号 D922.28 [政治法律—经济法学]

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