区域协调发展战略机制的法治化构建——以长三角一体化协调发展为例  

On the Construction of Coordinated Regional Development Strategy Mechanism by the Rule of Law:A Case Study of the Integrated and Coordinated Development of the Yangtze River Delta

作　　者：倪斐[1] 张文瑾 NI Fei;ZHANG Wenjin

机构地区：[1]南京师范大学法学院

出　　处：《国际税收》2025年第3期21-30,共10页International Taxation In China

基　　金：国家社会科学基金一般项目“长三角区域一体化发展的法治协同机制研究”(项目编号:20BFX013);国家宣传思想文化青年英才培养工程项目“全国统一大市场建设与地方政府竞争发展的法治协调机制研究”(项目编号:2021QNYC048)的阶段性研究成果。

摘　　要：区域协调发展战略机制是化解区域间全局性和局部性矛盾、平衡区域间利益和构建区域间利益共同体的重要机制。作为区域协调发展战略的重要支撑,长三角一体化协调发展可以追溯到改革开放初期上海经济区的设立,之后在上海浦东开发开放和中国加入世界贸易组织的推动下逐渐成熟。2019年,随着长三角一体化发展上升为国家战略,区域协调发展战略机制的法治化进程加快。经过四十多年的实践探索,长三角一体化协调发展机制在组织建设、协调范围和功能发挥上都取得了明显成效,但同时在保障战略有效实施、实现信息共享、利益协调机制和执法司法标准等多个方面仍存在不足。对此,长三角一体化协调发展机制应紧扣“一体化”和“高质量”两个关键词,从立法、执法和司法维度系统构建协调机制法律框架,加强大数据信息共享制度供给,完善税收分享和利益协调机制的实体法与程序法,统一区域内执法司法裁量标准。The coordinated regional development strategy mechanism is a crucial mechanism for resolving overall and local contradictions among regions,balancing regional interests,and building a community of regional interests.As an important support for the coordinated regional development strategy,the integrated and coordinated development of the Yangtze River Delta can be traced back to the establishment of the Shanghai Economic Zone in the early stages of reform and opening-up.It gradually matured driven by the development and opening-up of Shanghai's Pudong,and China's accession to the World Trade Organization.In 2019,as the integrated development of the Yangtze River Delta rose to a national strategy,the process of legalizing the coordinated regional development strategy mechanism accelerated.After more than 40 years of practical exploration,the integrated and coordinated development mechanism of the Yangtze River Delta has achieved significant results in organizational construction,coordination scope,and functional performance.However,there are still deficiencies in several aspects,including ensuring the effective implementation of strategies,achieving information sharing,benefit coordination mechanism,and enforcement and judicial standards.In this regard,the integrated and coordinated development mechanism of the Yangtze River Delta should focus on the keywords of"integration"and "high quality",and from the dimensions of legislation,law enforcement and judiciary,a legal framework for coordinating mechanism should be systematically constructed,the supply of big data information sharing system should be strengthened,the substantive and procedural laws for tax sharing and benefit coordination should be improved,and the standards of law enforcement and judicial discretion within the region should be unified.

关 键 词：区域协调发展战略 长三角一体化发展 信息共享 税收分享和利益协调 法治协同 

分 类 号：F810.42[经济管理—财政学]