特殊功能区财税政策适应性评估的探索研究——以推进长吉图开发开放先导区建设财税政策为例

Research on the Adaptability Evaluation of Fiscal Policies in Special Functional Zones——Case Study on Fiscal Policies for Chang-Ji-Tu Pilot Zone

近年来,中央相继批复设立了一系列承担特殊功能、享受特殊政策的特殊功能区,在推进特殊功能区建设中,财税政策发挥着重要的支撑、引导和调节作用。科学评估特殊功能区财税政策的适应性,有利于提高政策设计的科学性、政策实施的有效性,以及执行效果与功能区政策目标的耦合度,促进财税政策优化,资源合理配置,以及国家区域战略目标的实现。本文初步构建了规模适应性、功能适应性、进程适应性和协作适应性等四个维度的特殊功能区财税政策适应性评估框架,并以长吉图开发开放先导区为例进行财税政策适应性评估。

In recent years, the central government has approved the establishment of a series of specialfunctional zones which enjoy special preferential policies. In promoting the development of special functional zones, fiscal policies play an important role in supporting, guiding and regulating these zones. Scientific evaluation of the adaptability of fiscal and taxation policies in special functional zones helps to optimize policy design, improve the effectiveness of policy implementation, and promote coupling between the executive effect and the policy objectives of the special functional zones. It is also in favor of optimizing fiscal policies, rationalizing allocation of resources, and realizing national strategic objectives of regional development. This paper tentatively provides the evaluation framework of the fiscal policy adaptability in four dimensions, which are scale adaptability, function adaptability, process adaptability and coordination adaptability, and then studies a case of fiscal policies for Chang-Ji-Tu Pilot Zone.