本文選題：區(qū)域經(jīng)濟(jì)　切入點(diǎn)：協(xié)調(diào)發(fā)展　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：促進(jìn)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展是我國為增強(qiáng)經(jīng)濟(jì)發(fā)展內(nèi)生動(dòng)力所一以貫之的核心戰(zhàn)略,"十二五"期間,我國區(qū)域經(jīng)濟(jì)增長格局重置,新的區(qū)域經(jīng)濟(jì)增長極不斷涌現(xiàn)和成長,區(qū)域間相對差距呈現(xiàn)明顯的縮小態(tài)勢,但發(fā)展不平衡現(xiàn)狀仍然嚴(yán)峻,經(jīng)濟(jì)帶、城市群的發(fā)展格局基本形成,但要素跨區(qū)域流動(dòng)、合作跨區(qū)域開展仍存在障礙,在此基礎(chǔ)上,改革創(chuàng)新區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展機(jī)制將成為"十三五"期間統(tǒng)籌區(qū)域經(jīng)濟(jì)發(fā)展的工作重心,財(cái)稅機(jī)制作為區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展機(jī)制的組成部分,對促進(jìn)地區(qū)間公共服務(wù)均等化、加快形成統(tǒng)一規(guī)范的市場環(huán)境、實(shí)現(xiàn)產(chǎn)業(yè)優(yōu)勢互補(bǔ)格局、深化跨區(qū)域資金技術(shù)合作、提高差別化政策的精準(zhǔn)度具有十分重要的作用。鑒于此,對建立健全區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的財(cái)稅機(jī)制加以研究,具有重要的理論價(jià)值和現(xiàn)實(shí)意義。從區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展財(cái)稅機(jī)制的基本理論入手,通過對區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的含義、內(nèi)容、評價(jià)指標(biāo)與財(cái)稅機(jī)制的含義、內(nèi)容、規(guī)范化標(biāo)準(zhǔn)的界定,結(jié)合區(qū)域發(fā)展的增長極理論、梯度轉(zhuǎn)移理論以及區(qū)域協(xié)調(diào)發(fā)展理論、財(cái)稅激勵(lì)理論,闡明財(cái)稅機(jī)制對促進(jìn)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展具有積極效應(yīng)。在闡明和分析我國區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展現(xiàn)行財(cái)稅機(jī)制的基礎(chǔ)之上,論述其存在著調(diào)控手段作用基礎(chǔ)受限、區(qū)域協(xié)調(diào)功能不完善、政策可操作性條件不足、效力與效果實(shí)現(xiàn)缺乏保障等問題,以及地方財(cái)力來源構(gòu)成不合理、中央與地方稅權(quán)界定不清、行政機(jī)構(gòu)及人員配置不合理、財(cái)稅方面法律體系不健全等成因。運(yùn)用實(shí)踐數(shù)據(jù)及實(shí)證分析,并借鑒國外先進(jìn)經(jīng)驗(yàn),提出了完善財(cái)稅機(jī)制的具體建議,包括調(diào)整地方財(cái)力來源,即構(gòu)建適合區(qū)域協(xié)調(diào)發(fā)展的地方稅體系、更新稅收返還的科目設(shè)置及激勵(lì)渠道、優(yōu)化轉(zhuǎn)移支付的內(nèi)部結(jié)構(gòu)和實(shí)際運(yùn)行;明確地方政府稅權(quán),即適度轉(zhuǎn)移中央稅權(quán).下放給地方政府、實(shí)行地區(qū)差異化的共享稅分享比例、合理劃分中央與地方稅權(quán);完善行政機(jī)構(gòu)及人員配置,即實(shí)現(xiàn)財(cái)稅監(jiān)督與評價(jià)的獨(dú)立化展開、加強(qiáng)財(cái)稅機(jī)制反饋指標(biāo)的科學(xué)設(shè)置、協(xié)調(diào)相關(guān)部門工作配合及數(shù)據(jù)共享;健全財(cái)稅法律法規(guī)體系,即強(qiáng)化財(cái)稅績效評價(jià)結(jié)果應(yīng)用、增進(jìn)財(cái)稅監(jiān)督的法律化效力。
[Abstract]:Promoting the coordinated development of regional economy is the core strategy of our country in order to strengthen the endogenous motive force of economic development. During the 12th Five-Year Plan, the pattern of regional economic growth has been reset, and new regional economic growth poles have been emerging and growing. The relative gap between regions is obviously narrowing, but the development imbalance is still severe. The development pattern of economic belt and urban agglomeration is basically formed. However, there are still obstacles to the development of cross-regional cooperation. The reform and innovation of the coordinated development mechanism of regional economy will become the focus of the work of coordinating regional economic development during the 13th Five-Year Plan period. As a component of the coordinated development mechanism of regional economy, the fiscal and taxation mechanism will promote the equalization of public services among regions. In view of this, it is very important to accelerate the formation of a unified and standardized market environment, to realize the complementary pattern of industrial advantages, to deepen cross-regional financial and technical cooperation, and to improve the accuracy of differential policies. It is of great theoretical value and practical significance to establish and perfect the fiscal and taxation mechanism for the coordinated development of regional economy. Starting with the basic theory of the coordinated development of regional economy, this paper discusses the meaning and content of the coordinated development of regional economy. The definition of evaluation index and fiscal mechanism, the definition of standardized standard, the combination of growth pole theory of regional development, gradient transfer theory, regional coordinated development theory, fiscal and tax incentive theory, This paper expounds the positive effect of fiscal and taxation mechanism on promoting the coordinated development of regional economy. On the basis of expounding and analyzing the current fiscal and taxation mechanism of regional economic coordinated development in our country, it is discussed that there is a restriction on the function of regulation and control means. The function of regional coordination is not perfect, the operational conditions of policy are insufficient, the effectiveness and effect of the policy are not guaranteed, the structure of local financial resources is unreasonable, the definition of central and local tax power is not clear, and the allocation of administrative organs and personnel is unreasonable. Based on the practical data and empirical analysis, and drawing on the advanced experience of foreign countries, the author puts forward some concrete suggestions to perfect the fiscal and taxation mechanism, including adjusting the local financial resources, That is, to construct the local tax system suitable for the coordinated development of the region, to update the subject setting and incentive channels of tax return, to optimize the internal structure and actual operation of the transfer payment, to clarify the tax power of the local government, That is, transferring the central tax power to the local government appropriately, implementing the share tax sharing ratio of regional differentiation, reasonably dividing the central and local tax power, perfecting the administrative organization and personnel allocation, that is, realizing the independent development of fiscal and tax supervision and evaluation. Strengthening the scientific setting of the feedback index of fiscal and taxation mechanism, coordinating the work coordination and data sharing of relevant departments, perfecting the system of fiscal and taxation laws and regulations, that is, strengthening the application of financial and tax performance evaluation results, and enhancing the legalization effectiveness of fiscal and tax supervision.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F127;F812.42

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