摘要
财政制度安排是促进区域经济一体化发展的重要制度保障,从京津冀、长三角、粤港澳大湾区等区域一体化实践看,财政制度安排主要着力于推动基本公共服务和基础设施建设一体化、区域税收征管一体化、要素市场一体化、生态环境治理一体化等方面。现行的行政体制与财政体制、区域规划与财税政策、要素市场与财政支持、传统税制与税收利益、资源环境与生态补偿等综合性因素相互交织,一定程度上制约了区域一体化发展。在新发展格局下,促进区域一体化发展的财政制度应调动各地方政府积极性,引导地方行为模式转变,着力推动财政总量、财政结构、财政工具、支撑体系等方面的改革创新。
The fiscal system arrangement is an important institutional guarantee to promote the development of regional economic integration.Based on the regional integration practices of Beijing-Tianjin-Hebei,Yangtze River Delta and Guangdong Large Bay Area,fiscal system arrangement is a major drive to promote basic public services and infrastructure integration,regional integration of tax collection and administration,elements of market integration,integration of the ecological environment governance,etc.All kinds of comprehensive factors are intertwined,which restrict the development of regional integration to a certain extent,such as the current administrative system and fiscal system,regional planning and tax policies,factor market and fiscal support,traditional tax system and tax benefits,resources and environment and ecological compensation.The fiscal system that promotes regional integrated development should mobilize the enthusiasm of local governments,guide the transformation of local behavior patterns,and promote reform and innovation in fiscal structure,fiscal instruments,and support systems.
作者
吉富星
樊轶侠
Ji Fu-xing;Fan Yi-xia(School of Economics,University of Chinese Academy of Social Sciences,Beijing 102488;Chinese Academy of Fiscal Sciences,Beijing 100142)
出处
《经济纵横》
CSSCI
北大核心
2021年第12期83-89,共7页
Economic Review Journal
基金
中国社会科学院大学卓越研究课题“金融科技精准服务小微企业融资的研究”(编号:2020-KYLX04-17)的成果
关键词
区域经济一体化
财政体制
转移支付
Regional Economic Integration
Fascial System
Transfer Payment
