促进区域协调发展财税规制的主体与路径

Main Body and Path of Fiscal and Tax Regulation to Promote Regional Coordinated Development

财税规制是以财税法律制度建设为核心,强调政府之间的财税关系协调和经济利益共享,对促进新时代区域协调发展具有重要的理论和现实意义。通过对区域协调发展和财税规制内涵的梳理,确定其财税规制的共同原则、自主原则和效率原则,构建"一体三翼"财税规制主体结构,并基于优化区域间产业集聚、加强区域间制度协调和深化跨区生态文明建设三大核心任务,提出完善财税规制的法律体系、创新财税规制的主要模式和严格财税规制的执行监督等区域协调发展财税规制的路径。

With the construction of fiscal and tax legal system as the core,fiscal and tax regulation emphasizes the coordination of fiscal and tax relations among local governments and the sharing of economic interests,which is of great theoretical and practical significance for promoting the coordinated development of China's regions in the new era.Through combing the connotations of regional coordinated development and fiscal and tax regulation,this paper defines the principles of Common,Independent and Efficient fiscal and tax regulation to promote regional coordinated development,and constructs the main structure of fiscal and taxation regulation of"one body,three wings".Based on optimizing regional industrial agglomeration,strengthening regional system coordination and deepening the construction of cross-regional ecological civilization tasks,this paper puts forward to promote the coordinated development of regional fiscal and tax regulations,including improving the relevant legal system of fiscal and tax regulations,innovating the main modes of fiscal and tax regulations and enhancing the implementation and supervision of fiscal and tax regulations.