飞地经济合作中的税收利益分配制度构建  

On the construction of tax benefit distribution system in enclave economic cooperation

作　　者：姚子健 YAO Zijian(School of Law,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《中南大学学报（社会科学版）》2023年第4期52-62,共11页Journal of Central South University：Social Sciences

基　　金：国家社科基金重大专项“税收立法的核心价值及其体系化研究”(19VHJ008);国家社科基金一般项目“新发展阶段促进共同富裕的税法保障研究”(22BFX090)。

摘　　要：飞地经济已成为协调区域经济发展的重要策略,作为一种新型的空间重构方案,其核心是合理的利益分配制度。飞地经济合作中的税收利益分配是一种横向政府间的税收利益分配制度,应遵循公平优先、秩序优先与和谐合作的基本原则,明确税收利益的约定与法定分配方式。税收利益的约定分配是飞地经济市场化发展的体现,具有正当性,但立足于当前的发展阶段,应对其加以限制。税收利益的法定分配将企业所得税作为主要分配对象,以本地销售额、资产、劳动力三个要素在合作政府间分配税收利益。Enclave economy has become an important strategy to coordinate regional economic development.As a new spatial reconstruction scheme,its core is a reasonable benefit distribution system.The system of distribution of tax benefits in enclave economic cooperation is a system of distribution of tax benefits between horizontal governments.Therefore,it is necessary to follow the basic principles of fairness priority,order priority and harmonious cooperation,and specify the agreed distribution method and the statutory distribution method.The agreed distribution of tax benefits reflects the marketization of the enclave economy,hence owning legitimacy.However,restrictions shall be imposed on the distribution of such benefits given the current development stage.The statutory distribution of tax benefits system regards enterprise income tax as the main object of allocation,and allocates tax benefits among cooperative governments based on the three factors,i.e.local sales volume,assets and labor force.

关 键 词：飞地经济 税收利益分配 分配原则 约定分配 法定分配 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]