财税政策助力以县城为重要载体的城镇化建设问题研究

Research on the Fiscal and Taxation Policies Supporting Urbanization with County Towns as Major Carriers

在我国城镇化建设中,加快推进县城城镇化是联系大中城市与沟通更多乡村的战略举措。中共中央办公厅、国务院办公厅出台以县城为重要载体的城镇化建设相关文件,使长期以来偏好于大中城市城镇化建设支持的财税政策遇到了新的问题与挑战。财税政策在夯实县城城镇化经济基础、提升县城新市民生活品质、完善升级县城基础设施、打造县城良好宜居创业发展环境等方面发挥着重大作用。财税政策助力以县城为重要载体的城镇化建设的现实困境主要有:财税政策助力县城城镇化建设的区域差异化问题严重、重点支持指向不明确、政策创新不足。为此,要加大财政转移支付力度支持县城城镇化,科学合理规制县域之间税收竞争行为,构建城镇化增量与税种分成比例挂钩的激励机制,注意发挥财税政策工具的综合效能。

In the urbanization construction of China,accelerating the urbanization of county towns is a strategic measure that connects larger cities and bridges numerous rural areas.The General Office of the CPC Central Committee and the General Office of the State Council have issued documents on urbanization construction with county towns as a major carrier.This has introduced new challenges and issues to the fiscal and taxation policies that have long favored urbanization support for larger cities.Fiscal and taxation policies play a significant role in consolidating the economic foundation of county urbanization,enhancing the quality of life for new residents in counties,improving and upgrading the infrastructure of county towns,and creating a favorable living and entrepreneurial development environment in county towns.The current challenges in utilizing fiscal and tax policies to assist urbanization construction with county towns as key carriers include:serious regional disparities in the support of county urbanization,lack of clarity in key support areas,and insufficient policy innovation.Therefore,it is necessary to increase fiscal transfer payments to support the urbanization of county towns,scientifically and rationally regulate tax competition behaviors between counties,establish an incentive mechanism that links urbanization increments with the proportion of tax division,and emphasize the comprehensive efficiency of fiscal and taxation policy tools.