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。
The free flow of factors of production is the basic condition of modem market system, which is also the core of the endogenous economic growth potential energy thrust. Fiscal and taxation policies could promote the free flow of factors of production through direct investment, form fair competition environment, improve elements yields, etc. At present, China＇s imperfective fiscal and taxation system inhibits the free flow of factors, such as typical financial governance configuration imbalance, lack of local duty and tax preferential policies to unknown, lack of regional tax coordination mechanism. Under the guidance on the supply side reform, in order to promote the free flow of factors of production, we should build a market-oriented modem financial system, which including perfecting the tax, deepening ＂County Administrated by Province＂ fiscal system reform, the unified tax preferential policy, streamline administration and institute decentralization, and break the monopoly, etc.
出处
《改革与战略》
北大核心
2017年第11期112-115,共4页
Reformation & Strategy
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)
关键词
生产要素流动
区域一体化
供给侧结构性改革
财税政策
flow of production factors
regional integration
supply-side reform
fiscal and taxation systems
