促进生产要素自由流动的财税体系构建

发布时间：2018-05-24 08:18

本文选题：生产要素流动 + 区域一体化　；参考：《改革与战略》2017年11期

【摘要】：生产要素的自由流动是确立现代市场体系的基本条件,也是经济内生增长的核心势能推力。财税政策可通过直接投资、形塑公平竞争环境、改进要素收益率等路径,促进生产要素的自由流动。当前,我国不健全的财税制度,抑制了要素的自由流动,典型的如财权事权配置不均衡、地方主体税种缺失、财税优惠政策指向不明、区域税收协作机制缺失等。在供给侧结构性改革导向下,促进生产要素的自由流动,应通过完善分税制财政体制改革、优化财税优惠政策、推进简政放权、大力破除垄断等,构建以市场为导向的现代财政制度。
[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.
【作者单位】：湖北师范大学经济与管理学院;山东社会科学院财政金融研究所;
【基金】：国家社科基金青年项目(15CJY071) 湖北省人文社科研究基地“资源枯竭城市转型与发展研究中心”重点项目(Kf2014z03) 湖北省教育厅人文社科项目(14G324) 湖北师范学院优秀创新团队计划(T201514)
【分类号】：F812.2

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