摘要
在新发展格局中,畅通国内大循环是一个关键任务,而形成国内统一市场又是其中的基础条件。我国作为一个地域面积大、地区差异明显的大国,长期以来实施了向下分权的治理体制,在激发地方的积极性的同时,也不可避免地产生了市场分割的弊端。财税激励是各地方政府采取市场分割策略的主要动因,因此未来需要在税收分成、税制设计、政府间事权等方面进行相应的改革,促进产品和要素在地区间和行业间的自由流动,从而形成统一的国内大市场。
To form the domestic market integration is the foundation of domestic circulation, which is the key task of Dual-circulation Development Pattern. As a big country with large area and obvious regional differences, China has implemented decentralization for a long time, which not only stimulates the incentive of local governments, but also inevitably leads to the market segmentation. Fiscal incentives are the main motivation for local governments to adopt the market segmentation strategy. Therefore, it is necessary to reform the tax sharing, tax system design, intergovernmental responsibility, to promote the mobility of products and elements among regions and industries and to form a unified domestic market.
作者
范子英
李经
FAN Ziying;LI Jing
出处
《税务研究》
CSSCI
北大核心
2021年第2期5-11,共7页
基金
国家自然科学基金项目“中国财政补贴的规模测度、形成机制与溢出效应研究”(项目编号:71973088)
国家社会科学基金重大招标项目“全面推进生态创新的财税政策体系研究”(项目编号:19ZDA076)的阶段性研究成果。
关键词
新发展格局
国内大循环
统一市场
财税改革
Dual-circulation Development Pattern
Domestic Circulation
Market Integration
Fiscal Policies