完善财税体制机制,加快构建全国统一大市场  

Improve the Fiscal and Taxation System and Mechanism to Accelerate the Construction of a Unified National Market

作　　者：赵福昌 孙维 Zhao Fuchang;Sun Wei

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2024年第8期65-72,共8页Fiscal Science

摘　　要：全国统一大市场是提升资源要素配置、促进高质量发展的重要保障。财税体制机制视角下,影响全国统一大市场形成的障碍包括考核压力下的财政体制利益动机导致地方政府设置统一市场“路障”,基本公共服务保障差异制约劳动力流动,土地所有制二元结构导致农民财产权利难以保障,经济增速“指挥棒”下的区域优惠“政策洼地”,数字经济发展引发新的市场无序竞争等。针对上述问题,建议深化财政体制改革,弱化地方干预经济的利益动机;完善基本公共服务保障机制,消除相关要素流动约束;完善土地产权制度,促进土地要素流转;慎重出台差异化区域政策,弱化洼地效应的市场分割影响,探索开征数字税,完善增值税税制等。The unified national market is an important guarantee for improving resource allocation and promoting high-quality development.From the perspective of the fiscal and taxation system mechanism,the obstacles that affect the formation of a unified national market include the interest motivation of the fiscal system under assessment pressure leading to local governments setting up"roadblocks"for a unified market,differences in basic public service guarantees restricting labor mobility,the dual structure of land ownership leading to difficulties in safeguarding farmers'property rights,regional preferential policies under the"baton"of economic growth,and the development of the digital economy triggering new market disorder competition.In response to the above issues,it is suggested to deepen the reform of the fiscal system,optimize the assessment mechanism,and weaken the incentive for local intervention in the economy,improve the basic public service guarantee mechanism to eliminate the flow constraints of relevant factors,focus on promoting the equalization of basic public services between urban and rural areas and regions,improve the land property rights system to promote the circulation of land factors,carefully introduce differentiated regional policies to weaken the market segmentation impact of the depression effect,strengthen the understanding of the digital economy,and follow up with the reform of the corresponding value-added tax system.

关 键 词：全国统一大市场 财税体制 考核压力 利益动机 

分 类 号：F812.2[经济管理—财政学]