促进区域协调发展财税规制的主体与路径
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摘要
财税规制是以财税法律制度建设为核心,强调政府之间的财税关系协调和经济利益共享,对促进新时代区域协调发展具有重要的理论和现实意义。通过对区域协调发展和财税规制内涵的梳理,确定其财税规制的共同原则、自主原则和效率原则,构建"一体三翼"财税规制主体结构,并基于优化区域间产业集聚、加强区域间制度协调和深化跨区生态文明建设三大核心任务,提出完善财税规制的法律体系、创新财税规制的主要模式和严格财税规制的执行监督等区域协调发展财税规制的路径。
With the construction of fiscal and tax legal system as the core,fiscal and tax regulation emphasizes the coordination of fiscal and tax relations among local governments and the sharing of economic interests,which is of great theoretical and practical significance for promoting the coordinated development of China's regions in the new era. Through combing the connotations of regional coordinated development and fiscal and tax regulation,this paper defines the principles of Common,Independent and Efficient fiscal and tax regulation to promote regional coordinated development,and constructs the main structure of fiscal and taxation regulation of " one body,three wings". Based on optimizing regional industrial agglomeration,strengthening regional system coordination and deepening the construction of cross-regional ecological civilization tasks,this paper puts forward to promote the coordinated development of regional fiscal and tax regulations,including improving the relevant legal system of fiscal and tax regulations,innovating the main modes of fiscal and tax regulations and enhancing the implementation and supervision of fiscal and tax regulations.
With the construction of fiscal and tax legal system as the core,fiscal and tax regulation emphasizes the coordination of fiscal and tax relations among local governments and the sharing of economic interests,which is of great theoretical and practical significance for promoting the coordinated development of China's regions in the new era. Through combing the connotations of regional coordinated development and fiscal and tax regulation,this paper defines the principles of Common,Independent and Efficient fiscal and tax regulation to promote regional coordinated development,and constructs the main structure of fiscal and taxation regulation of " one body,three wings". Based on optimizing regional industrial agglomeration,strengthening regional system coordination and deepening the construction of cross-regional ecological civilization tasks,this paper puts forward to promote the coordinated development of regional fiscal and tax regulations,including improving the relevant legal system of fiscal and tax regulations,innovating the main modes of fiscal and tax regulations and enhancing the implementation and supervision of fiscal and tax regulations.
引文
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[2]Hettich,Walter,Stanley L. Winer. Economic and Political Foundations of Tax Structure[J]. American Economic Review 78(Spetember),1988.
[3]Mezzetti,C.,Common Agency with Horizontally Differentiated Principals,Rand Journal of Economics,1997,28(2):323-345.
[4]Laffont,J-J.,D. Martimort,Separation of Regulators Against Collusive Behavior,Rand Journal of Economics,1999,30(2):232-262.
[5]刘剑文,陈立诚.财税法总论论纲[J].当代法学,2015,29(3):113-124.
[6]刘剑文,李晶.改革开放40年中国财税法学的回顾与前瞻——刘剑文教授访谈[J].上海政法学院学报(法治论丛),2018,33(3):1-10.
[7]侯卓,胡瑞琪.财税法价值论刍议[J].江汉论坛,2014,(5):97-99.
[8]王曙光.财政税收理论与政策研究[M].北京:经济科学出版社,2015.
[9]斐迪南·滕尼斯.共同体与社会[M].北京:商务印书馆,1999.
[10]P. Fellin,The Community and the Social Workers,Itasca,IL:F. E. PEACOK,2001.
[11]马克思,恩格斯.马克思恩格斯全集[M].北京:人民出版社,1974.
[12]马克思,恩格斯.马克思恩格斯全集[M].北京:人民出版社,1971.
[13]李俊生.新市场财政学:旨在增强财政学解释力的新范式[J].中央财经大学学报,2017,(5):3-11.
[14]谭安奎.公共理性与民主理想[M].北京:三联书店,2016.
[15]A·米切尔·波林斯基.法和经济学导论[M].北京:法律出版社,2009.
[16]王曙光,张小锋.促进区域经济协调发展的财政政策研究[J].学术交流,2016,(9):141-146.
[17]李兰,魏红颜,周丽俭.区域经济协调发展视角下的差异化税收政策研究[J].哈尔滨商业大学学报:社会科学版,2015.(6):79-94.
[18]约翰·斯坦纳,乔治·斯坦纳.企业、政府与社会[M].北京:人民邮电出版社,2015.
[19]卢洪友,刘啟明,祁毓.中国环境保护税的污染减排效应再研究——基于排污费征收标准变化的视角[J].中国地质大学学报:社会科学版,2018,18(5):67-82.