粤港澳大湾区金融财税政策研究

Financial Tax Policy Research of Guangdong-Hong Kong-Macao Greater Bay Area

粤港澳大湾区是世界第四大湾区,是我国经济和金融最发达的地区之一。一国两制三区是粤港澳大湾区的特点,也是其金融业发展的难点和痛点。本文分析了大湾区内金融业现状,梳理了大湾区内现行金融财税政策,并与世界另外三大湾区进行横向对比。在大量数据和资料的基础上,提炼出大湾区金融财税政策面临的难题和现行政策的不足,主要来自金融要素自由流动障碍、跨境区域协调不足和同质化竞争三方面。分析了欧盟的金融一体化进程中值得借鉴之处,结合最近出台的《粤港澳大湾区发展规划纲要》,提出促进金融要素自由流动、强化跨境区域协调、金融互补发展和大湾区金融一体化等四个方面的解决办法。最后,提出了若干具体可行的金融财税政策建议及其政策建议依据,以及配套的综合性金融政策建议。

Guangdong-Hong Kong-Macao Greater Bay Area is the fourth largest bay area in the world and one of the most economically and financially developed regions in China.'One country,two systems and three regions'is both the characteristic and the difficulty of the Greater Bay Area’s financial development.This paper analyzes the current situation of financial industry and financial taxation in the Greater Bay Area,expounds the financial and taxation policies in the Greater Bay Area,and compares them with the other three bay areas in the world.Based on a large amount of data,this paper generalizes difficulties and shortages of the financial and taxation policies of the Greater Bay Area,mainly from the barriers of free flow of financial elements,insufficient cross-border regional coordination and homogeneous competition.This paper analyzes the EU’s financial integration process,from which we can learn.In consideration of the recently issued development plan of Guangdong-Hong Kong-Macao Greater Bay Area,this paper offers suggestions to solve these difficulties,from financial element circulation,cross-border regional coordination,complementary financial development to the Great Bay Area’s financial integration.Finally,this paper proposes some specific feasible financial and taxation policy suggestions with scientific basis,and gives some comprehensive financial policy suggestions.