地区间财税分享的中国经验与未来展望

China’s Experience and Future Prospect of Inter-regional Fiscal and Tax sharing

建设全国统一大市场、畅通国内大循环,需要总结并推广地区间财税分享的成功经验,破除地方政府为了税源而设置的各式壁垒。回顾中国的区域协调发展实践,在企业迁址、跨区经营、并购重组、园区共建、生态补偿、对口支援、应急救助等领域涌现出许多值得复制推广的财税分享模式。其中的经验,为构建有中国特色的横向转移支付制度指明了方向:一是坚持“摸着石头过河”和顶层设计相结合,从“一事一议”走向建章立制;二是坚持原则性和灵活性相结合,从小规模分享走向大规模分享;三是坚持增量改革与存量改革相结合,从浅层分享走向深层分享。面向未来,要以提升税源与税收的空间一致性为导向,改革增值税、所得税和区域性优惠政策,推动形成更深层次、更大规模的地区间财税分享格局。

It is necessary to summarize and promote the successful experience of fiscal and tax sharing between regions and break down all kinds of barriers set up by local governments for tax sources.In the practice of coordinated regional development in China,many typical fiscal and tax sharing models have emerged,such as relocation of enterprises,inter-regional operation,mergers and acquisitions,co-construction of industrial park,ecological compensation,paired support and emergency assistance.The experience points out the direction for constructing the transfer payment system with Chinese characteristics.Firstly,combine bottom-up with top-down,and establish rules and regulations.Secondly,combine principle with flexibility,and expand the scale of sharing.Thirdly,combine the inventory with the increment,and strengthen deep sharing.In the future,we will reform value added tax,income tax and regional preferential policies to promote deeper and larger sharing of fiscal and tax.