摘要
党的二十届三中全会对完善实施区域协调发展战略机制作出重要部署。在数字经济背景下,不断涌现的新业态显著改变了税收收入在地区之间的分布样态,而税收收入的非均衡分布又会进一步影响区域经济的协调发展。税收是宏观经济调控的重要杠杆,应进一步完善促进区域经济协调发展的税收优惠政策体系、构建适应数字经济新业态的横向税收分配机制、形成促进区域经济协调发展的税收协调机制,有效推动区域协调发展战略、区域重大战略、主体功能区战略和新型城镇化战略的实施,优化区域经济布局,促进区域经济高质量协调发展,并在发展中促进相对平衡。
The third plenary session of the 2oth Central Committee of the Communist Party of China made important plans for improving mechanisms for implementing the coordinated regional development strategy.In the context of the digital economy,the continuously emerging new business forms have significantly changed the distribution pattern of tax revenue among regions,and the unbalanced distribution of tax revenue will further affect the coordinated development of regional economies.Taxation is an important lever for macroeconomic regulation and control.We should further improve the tax incentive system that promotes coordinated regional economic development,establish a horizontal tax distribution mechanism that adapts to new business forms in the digital economy,and form a tax coordination mechanism that promotes coordinated regional economic development.These measures will effectively promote the implementation of coordinated regional development strategy,major regional strategies,functional zoning strategy,and new urbanization strategy,optimize the regional economic layout,facilitate the high-quality coordinated regional economic development,and foster relative balance in the process of development.
作者
张巍
李明蔚
刘瀚然
ZHANG Wei;LI Mingwei;LIU Hanran
出处
《国际税收》
北大核心
2025年第3期14-20,共7页
International Taxation In China
基金
吉林省哲学社会科学基金重点项目“生态文明视角下吉林省低碳转型绿色发展路径研究”(项目编号:2022A12)的阶段性研究成果。
关键词
数字经济
税源背离
区域经济协调发展
税收政策
税收优惠
Digital economy
Tax source divergence
Coordinated regional economic development
Tax policy
Tax incentive
