我国区域经济协调发展的财税机制研究

发布时间：2018-03-04 17:32

本文选题：区域经济　切入点：协调发展　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：促进区域经济协调发展是我国为增强经济发展内生动力所一以贯之的核心战略,"十二五"期间,我国区域经济增长格局重置,新的区域经济增长极不断涌现和成长,区域间相对差距呈现明显的缩小态势,但发展不平衡现状仍然严峻,经济带、城市群的发展格局基本形成,但要素跨区域流动、合作跨区域开展仍存在障碍,在此基础上,改革创新区域经济协调发展机制将成为"十三五"期间统筹区域经济发展的工作重心,财税机制作为区域经济协调发展机制的组成部分,对促进地区间公共服务均等化、加快形成统一规范的市场环境、实现产业优势互补格局、深化跨区域资金技术合作、提高差别化政策的精准度具有十分重要的作用。鉴于此,对建立健全区域经济协调发展的财税机制加以研究,具有重要的理论价值和现实意义。从区域经济协调发展财税机制的基本理论入手,通过对区域经济协调发展的含义、内容、评价指标与财税机制的含义、内容、规范化标准的界定,结合区域发展的增长极理论、梯度转移理论以及区域协调发展理论、财税激励理论,阐明财税机制对促进区域经济协调发展具有积极效应。在阐明和分析我国区域经济协调发展现行财税机制的基础之上,论述其存在着调控手段作用基础受限、区域协调功能不完善、政策可操作性条件不足、效力与效果实现缺乏保障等问题,以及地方财力来源构成不合理、中央与地方税权界定不清、行政机构及人员配置不合理、财税方面法律体系不健全等成因。运用实践数据及实证分析,并借鉴国外先进经验,提出了完善财税机制的具体建议,包括调整地方财力来源,即构建适合区域协调发展的地方税体系、更新税收返还的科目设置及激励渠道、优化转移支付的内部结构和实际运行;明确地方政府税权,即适度转移中央税权.下放给地方政府、实行地区差异化的共享税分享比例、合理划分中央与地方税权;完善行政机构及人员配置,即实现财税监督与评价的独立化展开、加强财税机制反馈指标的科学设置、协调相关部门工作配合及数据共享;健全财税法律法规体系,即强化财税绩效评价结果应用、增进财税监督的法律化效力。
[Abstract]:Promoting the coordinated development of regional economy is the core strategy of our country in order to strengthen the endogenous motive force of economic development. During the 12th Five-Year Plan, the pattern of regional economic growth has been reset, and new regional economic growth poles have been emerging and growing. The relative gap between regions is obviously narrowing, but the development imbalance is still severe. The development pattern of economic belt and urban agglomeration is basically formed. However, there are still obstacles to the development of cross-regional cooperation. The reform and innovation of the coordinated development mechanism of regional economy will become the focus of the work of coordinating regional economic development during the 13th Five-Year Plan period. As a component of the coordinated development mechanism of regional economy, the fiscal and taxation mechanism will promote the equalization of public services among regions. In view of this, it is very important to accelerate the formation of a unified and standardized market environment, to realize the complementary pattern of industrial advantages, to deepen cross-regional financial and technical cooperation, and to improve the accuracy of differential policies. It is of great theoretical value and practical significance to establish and perfect the fiscal and taxation mechanism for the coordinated development of regional economy. Starting with the basic theory of the coordinated development of regional economy, this paper discusses the meaning and content of the coordinated development of regional economy. The definition of evaluation index and fiscal mechanism, the definition of standardized standard, the combination of growth pole theory of regional development, gradient transfer theory, regional coordinated development theory, fiscal and tax incentive theory, This paper expounds the positive effect of fiscal and taxation mechanism on promoting the coordinated development of regional economy. On the basis of expounding and analyzing the current fiscal and taxation mechanism of regional economic coordinated development in our country, it is discussed that there is a restriction on the function of regulation and control means. The function of regional coordination is not perfect, the operational conditions of policy are insufficient, the effectiveness and effect of the policy are not guaranteed, the structure of local financial resources is unreasonable, the definition of central and local tax power is not clear, and the allocation of administrative organs and personnel is unreasonable. Based on the practical data and empirical analysis, and drawing on the advanced experience of foreign countries, the author puts forward some concrete suggestions to perfect the fiscal and taxation mechanism, including adjusting the local financial resources, That is, to construct the local tax system suitable for the coordinated development of the region, to update the subject setting and incentive channels of tax return, to optimize the internal structure and actual operation of the transfer payment, to clarify the tax power of the local government, That is, transferring the central tax power to the local government appropriately, implementing the share tax sharing ratio of regional differentiation, reasonably dividing the central and local tax power, perfecting the administrative organization and personnel allocation, that is, realizing the independent development of fiscal and tax supervision and evaluation. Strengthening the scientific setting of the feedback index of fiscal and taxation mechanism, coordinating the work coordination and data sharing of relevant departments, perfecting the system of fiscal and taxation laws and regulations, that is, strengthening the application of financial and tax performance evaluation results, and enhancing the legalization effectiveness of fiscal and tax supervision.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F127;F812.42

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