京津冀协同发展的财税问题及对策  

Research on Financial and Taxation Issues in Coordinated Development of Beijing-Tianjin-Hebei and the Countermeasures

作　　者：王平[1] 李玉红[1] Wang Ping;Li Yuhong(College of Applied Arts and Science, Beijing Union University, Beijing 100191)

机构地区：[1]北京联合大学应用文理学院,北京100191

出　　处：《改革与战略》2018年第5期73-79,共7页Reformation & Strategy

基　　金：2014年度北京市社会科学基金研究基地项目"京津冀协同地方立法研究"(项目号:14JDFXB004)阶段性成果

摘　　要：京津冀三地在财税方面还存在经济发展致财力不平衡、地方财政利益与协同发展相冲突等诸多问题,一定程度上影响到三地协同发展。在充分遵循事权与支出责任相匹配及平衡与统筹兼顾的财政原则、生态补偿原则和政府与市场作用相结合的原则的基础上,协同发展经济、适度的财政转移支付、健全地方税体系以增强地方财力、建立京津冀协同发展专项基金、解决好三地税收协同及落实税收分享政策,将是破解难题的对策。There are still many issues, such as economic development caused by fiscal imbalance, local financial interests and conflicts between the cooperative development in the coordinated development of Beijing-Tianjin-Hebei. We should follow the principle of fiscal principle, ecological compensation principle, and the combination of government and market function, to enforce coordinated development of the economy and modest fiscal transfer payment, improve the local tax system to enhance local financial resources, establish Beijing- Tianjin- Hebei coordinated development of special funds, solve the problem of the tax cooperation issues and the implementation of tax sharing policies.

关 键 词：京津冀 协同发展 财政分权 财税问题 

分 类 号：F812.2[经济管理—财政学]