特殊功能区财税政策适应性评估的探索研究——以推进长吉图开发开放先导区建设财税政策为例

发布时间：2018-06-17 21:05

本文选题：特殊功能区 + 财税政策　；参考：《财政研究》2017年04期

【摘要】：近年来,中央相继批复设立了一系列承担特殊功能、享受特殊政策的特殊功能区,在推进特殊功能区建设中,财税政策发挥着重要的支撑、引导和调节作用。科学评估特殊功能区财税政策的适应性,有利于提高政策设计的科学性、政策实施的有效性,以及执行效果与功能区政策目标的耦合度,促进财税政策优化,资源合理配置,以及国家区域战略目标的实现。本文初步构建了规模适应性、功能适应性、进程适应性和协作适应性等四个维度的特殊功能区财税政策适应性评估框架,并以长吉图开发开放先导区为例进行财税政策适应性评估。
[Abstract]:In recent years, the Central Committee has set up a series of special functional areas to undertake special functions and enjoy special policies. In promoting the construction of special functional areas, the fiscal and tax policies are playing an important support, guiding and regulating functions. The scientific assessment of the adaptability of financial and tax policies in special functional areas is conducive to improving the scientificity of policy design and the implementation of policy. The effectiveness, the coupling of the implementation effect and the policy target of the functional area, the optimization of the fiscal and tax policies, the rational allocation of resources, and the realization of the national regional strategic objectives. This paper preliminarily constructs the adaptability assessment of the fiscal and tax policies in the special functional areas of the four dimensions of scale adaptability, functional adaptability, process adaptability and coordination adaptability. Framework, and take changjiltu open development pilot area as an example to evaluate the adaptability of fiscal and taxation policies.
【作者单位】：中国财政科学研究院;中国财政科学研究院宏观经济研究中心;
【分类号】：F812.0

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