区域经济一体化发展的财税政策协同研究

Research on the Coordination of Fiscal and Tax Policies for Regional Economic Integration

财税政策协同既是区域经济一体化发展的内在要求,也是推动区域经济高质量发展的必由之路。基于建设全国统一大市场的现实需求,促进区域经济一体化发展的财税政策协同对于提升区域辐射带动能力,提高区域连接性和政策协同效率,建设现代化经济体系意义重大。当前,我国区域经济一体化进程中面临着科技创新发展财税激励政策协调性较差、绿色低碳发展财税政策融合度不够高、区域利益互通共享财税政策不够顺、跨区域税务执法治理政策协调难等现实障碍。我国应进一步加强区域科技创新财税政策协同,推进形成区域新质生产力,协调地方政府间绿色财税政策,建成跨域绿色低碳型产业集群,完善区域税收利益分配政策,探索区域财税利益协同共享新机制,逐步统一税务执法裁量基准,推动跨区域税务联动治理模式,设立专门的跨域财税协调机构,拓宽区域财税利益纠纷裁决渠道。

The coordination of financial and tax policies is not only an inherent requirement for the development of regional economic integration,but also a necessary path to promote high-quality regional economic development.Based on the practical needs of building a unified national market,the coordination of financial and tax policies for regional economic integration development is of great significance for improving regional resource capacity and radiating driving capacity,enhancing regional connectivity and policy coordination efficiency,and building a modern economic system.Currently,in the process of regional economic integration in China,there are practical obstacles such as poor coordination of financial and tax preferential policies for scientific and technological innovation development,insufficient integration of green and low-carbon development financial and tax policies,insufficient coordination of regional financial and tax benefit sharing policies,and difficulty in coordinating cross regional tax law enforcement and governance policies.In the new era,we should strengthen the coordination of regional scientific and technological innovation financial and tax policies,promote the formation of regional new quality productivity,coordinate green financial and tax policies among local governments,build cross regional green and low-carbon industrial clusters,improve regional tax benefit distribution policies,explore a new mechanism for regional financial and tax benefit coordination and sharing,gradually unify tax law enforcement discretion benchmarks,promote regional tax linkage governance models,establish specialized cross regional financial and tax coordination agencies,and expand channels for regional financial and tax interest dispute resolution.