摘要
在推进新兴区域一体化发展的过程中,依赖财税法传统的纵向财政转移支付或自上而下给予特定区域税收优惠的方式已难以满足需要.与此不同,区域财税合作采取跨行政区划的、以地方政府间横向财税利益协调为核心内容的新机制,成为财税法促进区域一体化发展的新的着力点.在现有规范体系下,区域财税合作具备实施依据,并形成了区域财政补偿合作、财政投入合作、税收征管合作、税收分享合作等典型样态.但整体上,区域财税合作仍处于政策指引阶段,法治化发展水平明显不足,面临在财税合作的收支方式上如何处理与财税法定原则之间的关系,在财税合作的纵横级次上如何应对区域共同财政事权与支出责任配置的缺位,在财税合作的规范形式上如何实现财税合作软法规范的效力补强与内容约束等问题,亟待做出回应,推动区域财税合作的法治化发展.
Abstract
Regional financial and tax cooperation is an operational mechanism that spans adminis-trative regions,with the coordination of horizontal financial and tax interests among local governments as the core content,and achieves regional integrated development,reflecting the shift of the national regional strategy from focusing on the development pattern of large-scale spatial units between the eastern and western regions to placing greater emphasis on"small-scale,precise"cooperation guidance for spe-cific regions.Regional financial and tax cooperation has become a new focus of fiscal and taxation law to promote the development of regional integration,which not only reflects respect for the needs of regional economic integration but also emphasizes the top-down planning and guidance of the state,which is closely related to the increase in regional public affairs and the inadequacy of existing governance mecha-nisms.Regional financial and tax cooperation can be carried out based on local fiscal autonomy and gen-eral legislative authorization of regional cooperation.In practice,there are several typical forms of regional fiscal compensation cooperation,fiscal investment cooperation,tax collection and management cooperation,and tax sharing cooperation,which have expanded the new path of regional integration de-velopment relying on transfer payments or tax incentives under vertical fiscal levels and have also triggered new issues that urgently need to be addressed by the rule of law,including insufficient adaptability be-tween the overall legal demand and supply of regional financial and tax cooperation,the impact of statuto-ry principles by the new modes of regional financial and tax cooperation,the lack of allocation of common powers and expenditure responsibilities in regional financial and tax cooperation,and the need to expand the normative systems in regional financial and tax cooperation.The conclusion of this article is:firstly,regional financial and tax cooperation represents an innovative development model for the governance of intergovernmental fiscal relations,which requires the use of legal means to construct a standardized opera-tional order and ensure that"all major reforms should be based on the law".Secondly,regional financial and tax cooperation is constrained by the regulatory framework of reality while also driving the develop-ment direction of changes in the financial and tax legal systems.As an important legal force promoting re-gional integration,the finance and taxation law should be embedded with a regional perspective.From the diverse forms of legal practice in financial and tax cooperation,select the cooperation mechanism with the strongest driving force for institutional change and a more realistic and operable implementation path as the key breakthrough reform area,and coordinate the behavior law and organizational law of financial and tax cooperation to promote innovation in horizontal financial relationship governance and fair sharing of financial and tax benefits.Thirdly,regional financial and tax cooperation has brought certain impacts on the legal logic followed by both sides of financial and tax revenue and expenditure.Therefore,it is necessary to reaffirm the legal stance,balance the relationship between budget legality and financial and tax cooperation expenditure obligations,and strengthen taxation power control and taxpayer rights protec-tion in financial and tax cooperation.In the face of the lack of regional common fiscal authority and ex-penditure responsibility sharing in financial and tax cooperation,it is necessary to establish a sharing mechanism between the central and local governments from different dimensions.It is necessary to provide multiple paths to achieve hard constraints and set necessary restrictions on the content of soft law which is widely used in regional financial and tax cooperation.
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