Research On The Fical And Taxation Of Regional Economic Coordinate Development In Our Country

Coordinated development in the regional economy is the core strategy to increase the endogenous dynamic of economic all the time,and the relative gap of China's regional economy has narrowed in 12th Five-Year,the current situation is still grim,although the development pattern of economic belt and urban agglomeration is basically formed,there are still some obstacles in cross regional elements mobility and cross regional cooperation,how to improve the coordinated development mechanism of regional economy will become the focus of regional economic development during the period of 13th Five-Year,and fiscal and taxation mechanism is a part of it,plays an important role in promoting the equalization of public services,realizing the complementary pattern of industrial advantages,deepening the inter regional economic cooperation and improving the accuracy of differentiated policies.Starting with the basic theory of the fiscal and taxation mechanism for the coordinated development of regional economy,based on the analysis of the meaning and evaluation index of regional economic coordinated development,define the relation and difference between the coordinated development of regional economy and the narrowing of regional economic development,expounded the meaning,content and standard of taxation mechanism,and combined with the growth pole theory,the gradient transfer theory and the regional coordinated development theory,the theory of fiscal and tax incentives to clear the importance of the coordinated development of regional economy and illustrate the fiscal and taxation system plays an important role in realizing the coordinated development of regional economy.Used the methods of literature analysis,comparative analysis and empirical analysis to research on the fiscal and taxation mechanism for the coordinated development of regional economy in China,and the results showed that there are problems such as the role of regulation and control measures,the lack of operational conditions of the policy,the effectiveness of the fiscal and tax mechanism and the lack of effectiveness of the effective implementation of the fiscal and taxation mechanism.Learned from other advanced experience,in combination with the specific practice of our country,put forward suggestions on improving the fiscal and taxation mechanism for the coordinated development of regional economy,including the explicit definition of the intergovernmental tax authority,it refined into three measures that construct the local tax system,which is suitable for regional coordinated development,reintegrate the proportion of the central and local shared tax sharing,and update the tax return of the subjects set and incentive channels;reasonable division of government expenditure responsibilities,including identify the central and local governments bear the expenditure responsibilities,moderate the central government decentralization of financial power to local government,optimize the transfer payment of the internal structure and operation;improve the administrative institutions and personnel allocation,including realize the independent development of tax evaluation and supervision,strengthen the scientific setting of the feedback index of fiscal and taxation mechanisms,coordinate the work of relevant departments and data sharing;sound fiscal and tax regulations system,including strengthen the application of financial performance evaluation results,enhance the legal effect of tax supervision,improve the relevant legal supporting measures.