长江三角洲区域高质量一体化的税收法治保障  

High-quality Integrated Legal Protection of Taxation in the Yangtze River Delta Region

作　　者：欧阳天健[1] 陈少英[1] OUYANG Tian-jian;CHEN Shao-ying

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《中南民族大学学报（人文社会科学版）》2022年第6期119-129,186,共12页Journal of South-Central Minzu University (Humanities and Social Sciences)

基　　金：上海市教育发展基金会晨光计划“长三角一体化中财税利益协调法治化问题研究”(19CG60);华东政法大学科学研究项目“反避税规则的体系化构建与协同适用”(20HZK003)。

摘　　要：长江三角洲区域一体化作为国家战略,已成为我国经济新的增长极。实现“一体化”与“高质量”的目标,可以通过优化税收法治环境作为重要突破口。作为民众最关切的问题、企业最注重的成本、区际最纠葛的利益,如能理顺长三角区内的税收“立法、征管、使用”问题,则区内如环境保护、交通联通、基本公共服务一体化等问题就可迎刃而解。检视现阶段长三角区内的税制,由于制度供给缺乏,现有的制度创新主要集中于征管层面。在下一步的顶层设计中,可在《区域协作法》的制定中加入财税专章以化解改革瓶颈。在实体上,应在全面清理税收洼地的基础上,依托园区试点行业性税收优惠,并对横向转移支付进行规定;在征管上进一步加强信息互联,培育税务代理,完善监督机制和争议解决机制。As a national strategy,the integration of the Yangtze River Delta has become a new growth pole of China’s economy.Optimizing the legal environment of taxation is an important task for the“integration”and“high-quality development”of the Yangtze River Delta.The taxation is the issue most concerned by the people,the most important cost of enterprises,and the most entangled interest among regions.If we can handle the issues of“tax legislation,tax collection,and the use of taxes”in the Yangtze River Delta region,other problems in the region can be solved such as environmental protection,transportation connectivity,and the integration of basic public services.Looking at the current tax system in the Yangtze River Delta,due to the lack of policy supply,the existing system innovation mainly focuses on tax collection and management.In the next stage of institutional design,if a special chapter on finance and taxation can be added in the process of formulating the regional cooperation law in the future,the bottleneck of reform can be resolved.In terms of substantive tax law,on the basis of comprehensively clearing tax depressions,relying on the industrial tax preference in the park,the horizontal transfer payment should be regulated;In terms of tax collection and management,we should further strengthen information communication,support development of tax agents,and improve the supervision mechanism and dispute resolution mechanism.

关 键 词：长三角一体化 税收法治 制度供给 高质量发展 

分 类 号：D922.22[政治法律—经济法学]