区域一体化发展中的财税合作机制:法治实践与优化路径  

Financial and Tax Cooperation Mechanism in Regional Integration Development:L egal Practice and Optimization Path

作　　者：陈治[1] CHEN Zhi

机构地区：[1]西南政法大学

出　　处：《当代法学》2025年第1期123-135,共13页Contemporary Law Review

基　　金：国家社科基金项目“全过程人民民主在人大预算监督中的治理效能与法治优化研究”(23XFX008)阶段性成果。

摘　　要：在推进新兴区域一体化发展的过程中,依赖财税法传统的纵向财政转移支付或自上而下给予特定区域税收优惠的方式已难以满足需要。与此不同,区域财税合作采取跨行政区划的、以地方政府间横向财税利益协调为核心内容的新机制,成为财税法促进区域一体化发展的新的着力点。在现有规范体系下,区域财税合作具备实施依据,并形成了区域财政补偿合作、财政投入合作、税收征管合作、税收分享合作等典型样态。但整体上,区域财税合作仍处于政策指引阶段,法治化发展水平明显不足,面临在财税合作的收支方式上如何处理与财税法定原则之间的关系,在财税合作的纵横级次上如何应对区域共同财政事权与支出责任配置的缺位,在财税合作的规范形式上如何实现财税合作软法规范的效力补强与内容约束等问题,亟待做出回应,推动区域财税合作的法治化发展。Regional financial and tax cooperation is an operational mechanism that spans administrative regions,with the coordination of horizontal financial and tax interests among local governments as the core content,and achieves regional integrated development,reflecting the shift of the national regional strategy from focusing on the development pattern of large-scale spatial units between the eastern and western regions to placing greater emphasis on“small-scale,precise”cooperation guidance for specific regions.Regional financial and tax cooperation has become a new focus of fiscal and taxation law to promote the development of regional integration,which not only reflects respect for the needs of regional economic integration but also emphasizes the top-down planning and guidance of the state,which is closely related to the increase in regional public affairs and the inadequacy of existing governance mechanisms.Regional financial and tax cooperation can be carried out based on local fiscal autonomy and general legislative authorization of regional cooperation.In practice,there are several typical forms of regional fiscal compensation cooperation,fiscal investment cooperation,tax collection and management cooperation,and tax sharing cooperation,which have expanded the new path of regional integration development relying on transfer payments or tax incentives under vertical fiscal levels and have also triggered new issues that urgently need to be addressed by the rule of law,including insufficient adaptability between the overall legal demand and supply of regional financial and tax cooperation,the impact of statutory principles by the new modes of regional financial and tax cooperation,the lack of allocation of common powers and expenditure responsibilities in regional financial and tax cooperation,and the need to expand the normative systems in regional financial and tax cooperation.The conclusion of this article is:firstly,regional financial and tax cooperation represents an innovative development model for the g

关 键 词：区域一体化发展 区域财税合作 区域法治 

分 类 号：F81[经济管理—财政学]