摘要
我国在建设现代化国家的新发展阶段,针对区域发展差距过大等发展失衡问题,需要切实推进区域协调发展。鉴于经济法是突出的"发展促进法",有必要运用经济法的原理和理论,对区域协调发展的基本问题展开解析,这既有助于揭示区域发展贯穿的差异化与均等化两条主线,明晰区域协调的问题和目标,从而提炼"差异均衡发展理论",也有助于发现区域空间的复杂性和特殊价值,从而拓展经济法的"多元空间理论",还有助于通过对区域财税竞争与财税合作问题的整合研究,阐明影响区域协调的主要问题及其解决路径,从而提炼"财税竞合理论"。上述三类理论,既是从经济法维度对区域协调发展理论的扩充,也是从区域协调发展视角对经济法理论的拓展,其中贯穿的"发展—区域—协调"主线,体现了"目标—问题—手段"的内在关联。只有加强相关价值引领,才能构建促进区域协调发展的良法,丰富区域发展的法治理论,完善和拓展经济法理论,并由此推进"发展法学"的发展。
As China embarks on the new development stage of building a modern country, it is necessary to effectively promote regional coordinated development in order to address the problem of excessive regional development gap and other developmental imbalances. Since economic law is a prominent "development promotion law", it is necessary to use the principles and theories of economic law to analyze the basic issues of coordinated regional development, which will help to reveal the two main lines of differentiation and equalization of regional development. It also necessary to use mentioned principles a.nd theories to clarify the problems and goals of regional coordination, so as to refine the "differential and balanced development theory", it is also helpful to discover the complexity and special value of regional space, thereby expanding the "multiple space theory" of economic law. Besides, through integrated study of competition and cooperation in fiscal taxation issues, it can clarify the main issues that affect regional coordination and their solutions, so as to refine the "fiscal and taxation cooperation theory." The above three types of theories are not only an extension of the regional coordinated development theory from the perspective of economic law, but also an extension of the economic law theory from the perspective of regional coordinated development. The main line of "development-region-coordination" that runs through reflects the internal con.
出处
《法律科学(西北政法大学学报)》
CSSCI
北大核心
2021年第4期14-24,共11页
Science of Law:Journal of Northwest University of Political Science and Law
基金
国家社科基金重大专项项目(19VHJ008)“税收立法的核心价值及其体系化研究”。
关键词
区域协调发展
经济法
差异化
均等化
竞争合作
regional coordinated development
the economic law
differentiation
equalization
competition and cooperation