本文選題：生產(chǎn)要素流動(dòng) + 區(qū)域一體化�。� 參考：《改革與戰(zhàn)略》2017年11期

【摘要】：生產(chǎn)要素的自由流動(dòng)是確立現(xiàn)代市場(chǎng)體系的基本條件,也是經(jīng)濟(jì)內(nèi)生增長(zhǎng)的核心勢(shì)能推力。財(cái)稅政策可通過(guò)直接投資、形塑公平競(jìng)爭(zhēng)環(huán)境、改進(jìn)要素收益率等路徑,促進(jìn)生產(chǎn)要素的自由流動(dòng)。當(dāng)前,我國(guó)不健全的財(cái)稅制度,抑制了要素的自由流動(dòng),典型的如財(cái)權(quán)事權(quán)配置不均衡、地方主體稅種缺失、財(cái)稅優(yōu)惠政策指向不明、區(qū)域稅收協(xié)作機(jī)制缺失等。在供給側(cè)結(jié)構(gòu)性改革導(dǎo)向下,促進(jìn)生產(chǎn)要素的自由流動(dòng),應(yīng)通過(guò)完善分稅制財(cái)政體制改革、優(yōu)化財(cái)稅優(yōu)惠政策、推進(jìn)簡(jiǎn)政放權(quán)、大力破除壟斷等,構(gòu)建以市場(chǎng)為導(dǎo)向的現(xiàn)代財(cái)政制度。
[Abstract]:The free flow of production factors is the basic condition of establishing modern market system and the core potential energy thrust of endogenous economic growth. Fiscal and taxation policies can promote the free flow of production factors through direct investment, shaping a fair competitive environment, improving the path of factor yield and so on. At present, the unsound fiscal and taxation system in our country has restrained the free flow of elements, such as the unbalanced allocation of financial power and power, the absence of tax categories of local subjects, the unclear direction of fiscal and tax preferential policies, the absence of regional tax cooperation mechanism, and so on. Under the guidance of supply-side structural reform, in order to promote the free flow of factors of production, we should improve the reform of the fiscal system of tax sharing, optimize the preferential policies of finance and taxation, promote the simplification of government power, and vigorously break down monopoly, etc. Build a modern financial system oriented by the market.
【作者單位】： 湖北師范大學(xué)經(jīng)濟(jì)與管理學(xué)院;山東社會(huì)科學(xué)院財(cái)政金融研究所;
【基金】：國(guó)家社科基金青年項(xiàng)目(15CJY071) 湖北省人文社科研究基地“資源枯竭城市轉(zhuǎn)型與發(fā)展研究中心”重點(diǎn)項(xiàng)目(Kf2014z03) 湖北省教育廳人文社科項(xiàng)目(14G324) 湖北師范學(xué)院優(yōu)秀創(chuàng)新團(tuán)隊(duì)計(jì)劃(T201514)
【分類號(hào)】：F812.2

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本文編號(hào)：1928349