Research On Tax Sharing Policy To Promote The Coordinated Development Of The Yangtze River Delta Region

Coordinated regional development is an important initiative to promote high-quality economic development in the new era.At present,as one of the regions with the strongest economic vitality in China,the Yangtze River Delta directly affects the process of regional coordinated development.At the beginning of 2019,Premier Li Keqiang pointed out in the government work report that we should pay attention to optimizing the regional development pattern and upgrading the integrated development of the Yangtze River Delta into a national strategy.In the process of practical research,tax sharing policy is one of the important ways to promote the coordinated development of the Yangtze River Delta Based on the long-term interests of the Yangtze River Delta.This paper takes the tax sharing policy in the Yangtze River Delta region as the research object,first from the theoretical level,focusing on the relevant theories of regional coordinated development,the methods and types of tax sharing,as well as the regulatory role of tax sharing on regional coordinated development,and from the perspective of tax revenue.Introduces the current situation of taxation in the Yangtze River Delta region from two aspects and the composition of tax sources.Through the analysis,it is found that tax sharing in the Yangtze River Delta is necessary.In the process of promoting regional coordinated development,on the one hand,the Yangtze River Delta implemented a unified enterprise income tax distribution method for cross regional operation headquarters and branches,took the lead in piloting and innovating the fiscal and tax sharing mechanism in the demonstration area,and all localities also explored some tax sharing methods in the process of development.On the other hand,the current method also exposes some problems,such as: the sharing of tax statistics is not involved,the tax and tax sources are not matched where the headquarters and branches are located,and the unified tax sharing method within the region is not specified in terms of sharing ratio and duration.In view of the existing problems,this paper summarizes the relevant practical experience through the detailed tax sharing methods in my country’s domestic regions,including Beijing-Tianjin-Hebei,Shandong enclave projects,and joint construction parks in Guangdong Province.Finally,based on the analysis above,it puts forward reference suggestions for promoting the coordinated development of the Yangtze River Delta region in formulating tax sharing policies: First,establish a tax sharing mechanism for benefit sharing.Establish the basic principles and functional positioning of the tax sharing mechanism,and consider the factors that affect the relocation of enterprises,the establishment of branches,and the joint construction of parks,and determine the tax sharing plan by classification;second,improve the corresponding supporting measures.Timely set up an agency responsible for coordinating tax interests and tax disputes between regions to promote the integration of tax collection and management in the Yangtze River Delta;establish a cost-sharing mechanism to ease the cost pressure of the place of relocation;improve the transfer payment system between the central government and local governments and between local governments to promote policy goals realization.