长三角生态绿色一体化发展示范区建立财税分享机制的问题及对策建议  

Problems and Countermeasures of Establishing the Mechanism of Fiscal and Tax Sharing of Yangtze River Delta Ecological Green Integration Development Demonstration Area

作　　者：李娜[1] 张岩[2] Li Na;Zhang Yan(Shanghai Academy of Social Sciences,Shanghai 200020,China)

机构地区：[1]上海社会科学院城市与人口发展研究所 [2]上海社会科学院国际经济交流中心上海分中心

出　　处：《上海城市管理》2020年第4期38-43,共6页Shanghai Urban Management

摘　　要：长三角生态绿色一体化发展示范区是落实长三角区域一体化发展战略的先手棋和突破口。示范区重在率先探索一体化发展制度创新,引领长三角更高质量一体化发展。在我国现行财税体制下和政绩考核制度下,财税分享机制成为区域一体化发展的制度创新关键。财政共担机制是示范区高质量发展的根本保障,税收分享机制有利于促进区域要素自由流动。目前,示范区面临着三地同质性竞争、财力和体制差异难以统筹、优惠政策标准不一等问题。为此,基于“投入共担、利益共享”的原则,细化示范区财政共担机制和税收分享机制,并提出建立税收征管一体化机制、税收共享企业确认和标识制度、跨区域共享财税指标统计制度、将区域合作纳入政府绩效考核制度、出台示范区投资开发基金管理办法等相关制度保障。the demonstration area of ecological and green integration in the Yangtze River Delta is the first step and breakthrough to implement the development strategy of regional integration in the Yangtze River Delta.The focus of the demonstration area is to take the lead in exploring the institutional innovation of integrated development and lead the higher quality integrated development of the Yangtze River Delta.Under the current financial and tax system and the performance appraisal system,the financial and tax sharing mechanism has become the key to the system innovation of regional integration development.Financial sharing mechanism is the fundamental guarantee for the high-quality development of the demonstration area,and tax sharing mechanism is conducive to promoting the free flow of regional elements.At present,the demonstration area is faced with the problems of homogeneous competition,financial and institutional differences,and different standards of preferential policies.Therefore,based on the principle of"investment sharing and benefit sharing",this paper refines the financial sharing mechanism and tax sharing mechanism of the demonstration area,and puts forward some relevant systems,such as the integration mechanism of tax collection and management,the recognition and identification system of tax sharing enterprises,the cross regional sharing of financial and tax index statistical system,the incorporation of regional cooperation into the government performance appraisal system,and the introduction of management measures for investment and development funds in the demonstration zone Degree of security.

关 键 词：示范区 财税分享机制 对策建议 长三角 

分 类 号：F812.42[经济管理—财政学]