黑龙江省区域治理现代化财税政策研究

Research on Modern Financial and Tax Policies for Regional Governance in Heilongjiang Province

区域治理现代化是国家治理现代化的重要内容,也是中国式现代化在区域层面的具体实践。财政作为国家治理的基础和重要支柱,必将在推进区域治理现代化进程中发挥更加突出的作用。以区域治理现代化财税政策的科学内涵和现实情况作为切入点,分析了黑龙江省区域治理现代化财税政策存在的财政投资政策不够完善、财税政策激励功能弱化和财政支出结构不够合理等问题,并提出了完善财政投资政策、发挥财税激励功能和优化财政支出结构等促进黑龙江省区域治理现代化的财税政策建议。

The modernization of regional governance is an important part of the modernization of national governance,as well as the specific practice of Chinese path to modernization at the regional level.Finance,as the foundation and important pillar of national governance,will undoubtedly play a more prominent role in promoting the modernization of regional governance.Taking the scientific connotation and practical situation of modern financial and tax policies in regional governance as the starting point,this paper analyzes the problems of inadequate fiscal investment policies,weakened incentive functions of fiscal and tax policies,and unreasonable fiscal expenditure structures in the modernization of regional governance in Heilongjiang Province.Suggestions for improving fiscal investment policies,leveraging fiscal and tax incentive functions,and optimizing fiscal expenditure structures are proposed to promote the modernization of regional governance in Heilongjiang Province.