Research On Fiscal And Taxation Policies To Promote The Coordinated Development Of China's Regional Economy

Unbalanced regional economic development,the difference from natural resources,geographic location,such as inter-regional policy bias,prevalent in the majority of developed and developing countries,China is particularly serious.After the reform and opening up in our country,to give priority to the unbalanced development strategy resulted in the beginning of reform and economic development in the eastern region is far ahead of other regions to this phenomenon peaked in the 1990 s and continues to this day part.To this end,since 1999 the state has promulgated the "western development strategy of revitalizing northeast old industrial base strategy,the rise of the middle of Beijing,Tianjin and strategic integration strategy",and achieved good results,to a certain extent,promoted the regional economic coordinated development.Overview of these strategies,in which fiscal policies played a crucial role.Therefore,the study fiscal policies to promote coordinated economic development of the region,with positive theoretical and practical significance.In this paper,drafting structure is divided into five parts: The first part is the theoretical analysis,including the first and second chapters,by studying the relevant literature analysis by scholars that a combination of public finance,macroeconomics,regional economics theory,regional economics and finance disciplines of cross-over study.Starting from the concepts of regional economic convergence,fiscal policy defined and explained how to measure the convergence of regional economic development level of coordination,analysis of fiscal policy,tax policy and fiscal decentralization policies on regional economic development mechanism.The third chapter is followed by empirical research,the application of the neoclassical growth model,from the perspective of the convergence of regional economic convergence,found our provincial economy has further reduced tendency to shrink enlarged;eastern Midwest internal convergence is better Northeast China was diverging internal state;and of other regional development gap between the eastern region until 2014,is still more obvious.The fourth chapter is once again part of the problem analysis,from our current four regional strategies and fiscal policies start,analyze China's current taxation policy problems: tax sharing system needs to be improved,non-tax revenue widening financial gap,not the transfer payment system reasonable tax policy regulating reverse.The fifth chapter is then Experiences part,the analysis of the major developed countries,the United States,Germany,Japan,the European Union and existing regional economic and taxation policy,looking for recipe for coordination of regional economic development,to give three inspirations: to establish a clear legal basis for flexible implementation regional policy,using a variety of financial and tax instruments to promote the development of backward areas,differentiated fiscal policies to cultivate self-development capacity in backward regions.The last chapter is part of the policy recommendations by the above theoretical analysis,empirical study,analyzing the problem,learn from experience,to promote the coordinated development of regional economy put forward four fiscal policy recommendations are: to vigorously promote the reform and development in backward regions,gradually adjust and optimize the taxation system and transform local government functions,further improve the transfer payment system.The paper,based on research results,to promote coordination of regional economic development and taxation policy research topic for a certain amount of expansion and deepening.Possible innovation is mainly reflected in the following two aspects: First,the integrated use of theoretical analysis exploratory paper finance,macroeconomics,regional economics,interdisciplinary research knowledge,with convergence theory to quantify the regional economic development coordination degree,with fiscal policies to address regional economic development issues.Second,the economic development in their respective regions extending empirical analysis,application convergence theory study examines China's four major economic zones obtained provincial economy as a whole at first reduced and then increased again narrowing trend,regional economic convergence has not yet obvious conclusions.This article has been expanded in the empirical analysis of the object on the basis of the original three major economic zones,eastern,central,western,adding the northeast region to be studied.Emphasis on the economic growth of their four major economic zones and the corresponding regional convergence fiscal policy,with a view to finding a cure unbalanced regional development recipe.