Deepening the research on the financial and taxation mechanism of the Yangtze River Delta
July 06, 2021 09:41 Source: "China Social Sciences", July 6, 2021, Issue 2201, author: Chen Peng

The integrated development of the Yangtze River Delta as a major national strategy,It is the new era in the new era to implement the new development concept、New measures to promote high -quality development of economy and society。Promote the development of the Yangtze River Delta,Unexpectedly to eliminate administrative barriers、Improve the integrated system。Where,Building a fiscal and taxation mechanism is an important content of improving the integrated system and system。

Constructing the Yangtze River Delta integrated fiscal and taxation mechanism to promote coordinated development of the region、Construction of the industrial system for coordinated innovation、Enhanced the level of infrastructure interconnection, play an important orientation and supporting role。First,Promoting regional coordinated development。Build an integrated fiscal and taxation mechanism,It is conducive to strengthening fiscal development in the entire region、Budget Management Right、Concentrated unity of fiscal and taxation management rights,A disorderly competition caused by preventing foreign investment from budget,Make sure the mid -to -long -term bet365 best casino games goals and distant view targets of the integrated development of the long triangle as scheduled。2,Promote the construction of a collaborative innovation industry system。To establish a community of regional innovation,Forms a division of labor collaboration、The industrial system of coordinated development,Urgently need to speed up the construction of integrated fiscal and taxation mechanisms,Break administrative barriers,Integrated regional resources,Guide governments at all levels to actively participate。third,Improve the level of interconnection of infrastructure。Build an integrated fiscal and taxation mechanism,It is conducive to overall planning of cross -regional infrastructure construction funds,Unified cross -regional infrastructure tax standard,Coordinate and promote the construction of cross -regional infrastructure。

Current,Exploring and constructing a fiscal and taxation system that is conducive to the full flow of the entire triangle area,Need to focus on the following two aspects。

One,Constructing the Yangtze River Delta integrated fiscal and tax management mechanism。Long Triangle Integrated Finance and Tax Management Mechanism refers to,Central and three provinces and cities in the fiscal rights、fiscal income、Fiscal expenditure and other aspects of vertical and responsible division Bet365 app download and its operation mechanism,It mainly includes leadership mechanisms、The management mechanism、Interest dispute processing mechanism。

First,Establish a unified leader、Leadership mechanism for grading management。The integrated development of the Yangtze River Delta is a major national strategy,Budget management of the entire regional planning project by the central government and assume the liability for expenditure。Governments at all levels in the Yangtze River Delta region are under the unified leadership of promoting the integrated development of the Yangtze River Delta,Responsible for the budget management of planning projects in the jurisdiction and assume the liability for expenditure。Governments at all levels of the Central and Yangtze River Delta should ensure the basic balance of annual fiscal revenue and expenditure in the area under its jurisdiction。Next,Create standard unified、The consistent management mechanism of the pace。2020,The State Administration of Taxation has promulgated 10 tax service measures,It is proposed to promote the implementation of standards for implementation of the Yangtze River Delta tax policy。So,The Yangtze River Delta region to the industry、Enterprise and investment promotion、Talent introduction, etc.,Unified fiscal preferential policies should be formulated,Cancellation of local tax return policies that hinder the fair competition from regional competition。other,The entire area Bet365 app download of ​​the Yangtze River Delta shall unify local tax collection standards,Unified cross -regional enterprise、Taxation and tax rates of infrastructure projects。Last,Establishing a general situation、Seeking the interest dispute processing mechanism for common deposit differences。Promoting the integrated development of the Yangtze River Delta is a difficult task and complex relationship。In this process,If there is a dispute over the interests of the fiscal and taxation in the area,Governments at all levels should negotiate and resolve,Efforts to complete the target task of the integrated development of the Yangtze River Delta,To better create a good environment that is conducive to the free flow of production factor and efficient configuration。

Its two,Constructing the Yangtze River Delta integrated fiscal and tax operation mechanism。The integrated fiscal and tax operation mechanism of the Yangtze River Delta refers to,The interconnected fiscal and taxation system formed by the central and three provinces and one city governments,It mainly includes a financial investment sharing mechanism、Fiscal and tax income sharing mechanism、Dynamic adjustment mechanism for financial and tax benefits。

First,Establish a financial investment sharing mechanism。Establishing the Yangtze River Delta integrated development investment bank,Establish a Yangtze River Delta integrated development investment fund,Accept social capital financing,Concentrated Finance,Coordinating Promoting Science and Technology Bet365 lotto review Innovation Industry、Infrastructure、Ecological Environment、Integrated development of public service。Determine the investment sharing ratio of investment sharing in accordance with the annual GDP scale of the three provinces and one city,Solving the financial burden on the local area、Insufficient investment。Convert some local fiscal and tax revenue for the sharing of investment formed into incremental capital,Rolling investment to investment banks and investment funds,Formation of continuous investment development effect。Next,Establishing a fiscal and tax income sharing mechanism。Depending on the economic increase、Investment sharing ratio determines the proportion and period of sharing of local fiscal and tax income,Reasonable allocation of local fiscal and tax income,Promote the coordinated development of the region。Establishing a mechanism for financial and tax income sharing mechanism for the establishment of scientific and technological research and development and the transformation of scientific and technological achievements,Strengthen the cross -regional collaboration of the innovation chain and the industrial chain。Establishing a project relocation and the sharing mechanism of the fiscal tax income of the project,Realize the cross -regional fusion of the value chain and the space chain。For major items,Adhering to the concept of co -business, co -construction and bet365 Play online games sharing,Take a way to discuss it,Discussion on the distribution ratio of fiscal and tax income。Last,Establishing a dynamic adjustment mechanism for interests。According to the annual GDP growth and growth rate of the annual GDP of the three provinces and one city,Dynamic adjustment of fiscal investment sharing ratio and fiscal and tax revenue sharing ratio,Gradually shrink the regional development gap。Financial and tax income sharing annual limit,It is recommended to follow the principles of localization of the project,Share the investment project's fiscal and tax income belong to the project land (city) all,Other provinces (cities) shared by the investment no longer share fiscal and tax income,This inspires provinces (cities) on the basis of planting its own "one acre and three -point land",Joining the Yangtze River Delta integrated development with a running attitude。

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