Research On Fiscal And Tax Sharing Mechanisms To Promote Coordinated Regional Development

Coordinated regional development is an important measure to promote high-quality economic development in the new era.In recent years,China has been continuously promoting the coordinated development of the Beijing-Tianjin-Hebei region and the integration construction of the Yangtze River Delta,and the realization of regional coordinated development has become one of the important development goals at the present stage.Since intergovernmental cooperation is essentially a relationship of interests,the fiscal and tax benefit sharing mechanism determines whether intergovernmental cooperation is a zero-sum game,cooperation without action or mutual benefit and win-win situation.Therefore,fiscal and tax benefit sharing mechanism is particularly important in regulating government behavior and promoting regional coordinated development.As the largest economy province in China,Guangdong province has a serious problem of unbalanced development.In order to achieve this goal,the Guangdong provincial government began to promote the construction of the east and west wings and mountainous areas,put forward the strategy of revitalizing the east and west of Guangdong,set up industrial transfer industrial parks as the carrier for the gradient transfer of industries in the pearl river delta region,and behind this series of measures is the evolution of the inter-governmental fiscal and tax benefit sharing system of Guangdong province.As Guangdong province is the first province in China to attempt to carry out industrial transfer in the province,the early research on the sharing of fiscal and tax benefits in the process of regional coordinated development has achieved certain results,so the in-depth research on it is conducive to further enrich the theoretical research on fiscal and tax sharing,and has practical guiding significance for the practice in other regions of China.Based on industrial transfer park as the carrier,this paper firstly according to the public to apply for access to relevant documents and data,the study and combed the Guangdong province since 2001,industrial transfer and tax benefit sharing files and list of industrial park,based on the promulgation of the tax point of view and according to major policy point,can be divided into embryonic stage(2001-2007),developing stage(2008-2012)and optimization phase(2013-present)three stages,in stages to explore the change of government in the scope of cooperation,cooperation depth;With the help of the representative park fiscal and tax sharing documents in each stage,the paper analyzes the stage characteristics and evolution process of fiscal and tax benefit sharing method.Since 2005,the intergovernmental fiscal and tax sharing agreement was explicitly required as one of the materials for the identification of the industrial park,and since then,the fiscal and tax benefits sharing between municipal governments began.Therefore the breakthrough point,in 2005,for policy of double difference model is established,the implementation of tax sharing ingoing ground city of Guangdong province as treatment group,with neighboring provinces not under fiscal share similar cities for the control group,and the economic development level to verify whether the fiscal and taxation to share significantly promoted the industry transfer,improved the level of economic development of the northwest of ingoing ground of Guangdong?The empirical results show that after the emergence of fiscal and tax sharing by the municipal government after 2005,the economic indicators such as industrial output value of enterprises above the scale in the treatment group have significantly increased,while those in the control group of neighboring provinces have not changed significantly.Therefore,it is believed that fiscal and tax sharing between governments is an important thrust force for industrial transfer and an important policy factor affecting local industrial and economic development.Finally,it analyzes the successful experience and potential hidden trouble of the fiscal and tax benefit sharing system in the process of industry transfer in Guangdong province.This paper summarizes the influencing factors of fiscal and tax sharing,including the government and enterprises,and puts forward the scheme of fiscal and tax sharing.Through the full text analysis shows:first,the industry transfer power is insufficient under the market direction,so it still needs the active guidance of the government.The essence of regional coordinated development is the coordination between the market and the government.Second,fiscal and tax sharing is a win-win policy.With the improvement of fiscal and tax benefit sharing mechanism,the cooperation between local governments is deepened.Third,horizontal fiscal and tax benefit sharing and transfer payment are effective measures to regulate the behavior of local governments.The contribution of this paper is to sort out the fiscal and tax benefit sharing documents and the list of industrial parks in Guangdong province over the years,analyze the interests of all parties in the process of industrial transfer,clarify the financial logic of the process of industrial transfer,and summarize various factors that should be considered for fiscal and tax sharing based on this.