长三角区域税收一体化制度的构建与完善

Construction and improvement of regional tax integration system in the Yangtze River Delta

税收征管作为国家治理体系现代化中的重要环节,在国家运行和社会管理中发挥着基础性、支柱性的重要作用。随着长三角一体化战略的深入推进,江浙沪皖四地在税收政策及相关制度方面存在的显著差异将会极大阻碍长三角区域范围内生产要素的自由流动和合理配置,延缓一体化的高质量进程。尽管国家税务总局遵循“融入一体化、服务一体化和推进一体化”就长三角税收一体化问题专门推出了“16+10”税收征管服务措施,并得到江浙沪皖四地税务部门的迅速回应和积极推行,但不可否认的是,长三角区域税收一体化的实现是一个循序渐进、漫长曲折的过程,在实践中还存在不少有待化解的困境,其具体体现在区域恶性税收竞争激励、区域税收执法不统一和区域税收优惠政策不对等这三个方面。为此,应继续秉持以制度建设保障长三角区域一体化高质量发展的正确理念,通过完善消除区域恶性税收竞争的制度措施、构建区域税收执法统一的制度内容,强化区域税收优惠政策对等性的制度保障,逐步提升长三角区域税收治理的综合效能,助推国家治理能力和治理体系现代化目标的实现。

Tax work,as an important link of the national governance system,plays a basic,pillar and safeguard role in the national governance.With the deepening of the Yangtze River Delta integration strategy,the significant differences in tax policies and related systems in Jiangsu,Zhejiang,Shanghai and Anhui provinces will greatly hinder the free flow and reasonable allocation of production factors in the Yangtze River Delta region,and delay the high-quality process of integration.Although the State Administration of Taxation has launched the"16+10"tax collection and management service measures on the tax integration of Yangtze River Delta in accordance with the"integration,service integration and promotion integration",and has been responded and actively implemented by the tax departments in Jiangsu,Zhejiang,Shanghai,Anhui,and other regions,it is undeniable that the realization of the tax integration in the Yangtze River Delta is a long and gradual process,There are still many difficulties to be solved in practice.The specific embodiment is:regional vicious tax competition incentive,regional tax law enforcement is not unified and regional tax preferential policies are not right.Therefore,we should continue to uphold the correct concept of integrating the system construction and ensuring the integration of high-quality development,and gradually improve the Tax Governance Efficiency in the Yangtze River Delta by improving the system construction of weakening the regional vicious tax competition,strengthening the construction of the unified system of regional tax enforcement,strengthening the system guarantee of the equivalence of regional tax preferential policies,To help the realization of the modernization goal of the national governance capacity and governance system.