In ordinary daily life, everyone has written a paper, which is a kind of reasoning article that studies in various academic fields and describes academic research results. So, have you understood this paper? The following is a research paper on the fiscal and taxation mechanism for the coordinated development of regional economy. For reference only, welcome to read.

Substantially realizing the coordinated development of regional economy is the common macroeconomic management and regulation goal of all countries in the world today, and it is also an important strategic desire of China's socialist economic construction and prosperity. In view of the main problems existing in the current fiscal and taxation mechanism in the process of regional economic development in China, based on the central and local levels, this paper puts forward specific improvement strategies in order to provide useful reference for the optimization of fiscal and taxation mechanism in China.

Keywords: regional economy; Coordinated development; Fiscal and taxation mechanism;

Making full use of regional natural advantages and reforming and optimizing fiscal and taxation mechanisms are effective measures to promote the coordinated, rapid and stable development of regional economy. The difference of regional advantages is formed in the long-term process of regional development, and it is also the basic reason for the imbalance of regional economic development. As an important external factor to promote economic development, the fiscal and taxation system can effectively make up for the areas where the regional advantages are not obvious, thus realizing the coordination of regional economy. According to the investigation of relevant data in developed areas such as Europe and America, it is found that innovating and optimizing the fiscal and taxation mechanism is a feasible way to realize regional coordinated development.

1. Analysis of fiscal and taxation mechanism in the coordinated development of regional economy.

1. 1 The fiscal and taxation distribution mechanism is defective.

The fiscal and taxation distribution mechanism covers a wide range, mainly including the specific proportional relationship among local governments, economic circles and the central government. Among a large number of tax items of fiscal revenue, the main pillar taxes account for nearly 90%, and these pillar taxes are the three common aspects of enterprise income tax, value-added tax and business tax. The rest of the non-tax revenue is mainly a series of expenses generated in the process of paid use of state-owned assets. Through the reasonable analysis of the above phenomena, we can find that the main problem in China's fiscal and taxation distribution mechanism is the ineffective realization of regional industrial taxation. From the analysis of the tax supply of three industries in 20 15 years, the tax contribution rate of the tertiary industry, the secondary industry and the primary industry in the eastern coastal developed areas is 54.8 1%, 43.94% and 1.22%, respectively, and the industrial structure is relatively reasonable. As the core content of national macro-control of fiscal revenue, tax has an extremely obvious policy-oriented role. Excessive reliance on non-tax as a source of fiscal revenue in some areas will have a negative impact on macro-control of taxation, and the taxation results will not achieve the expected results, which is not conducive to the coordinated development of regional economy [1].

1.2 The mechanism of fiscal and taxation authority is flawed.

China's current fiscal and taxation authority mechanism mainly includes fiscal revenue control, fiscal and taxation policy formulation and release, and fiscal and taxation execution management. Taking local and central fiscal expenditure as a case study, the fiscal expenditure is divided into three types according to a fixed proportion, namely, local leading, central leading and local responsibility. According to statistics, in 20 15, among the fiscal expenditure items of 23 countries, the fiscal expenditure for national defense and military affairs, international diplomacy, fuel material reserve and other projects accounted for more than half of the central leading fiscal expenditure; Public facilities, safety, equipment operation and other 17 projects account for more than half of the local leading fiscal expenditure. It can be seen that local fiscal expenditure has relatively greater control power, but it also shoulders more public responsibilities. There are serious defects in this fiscal and taxation authority mechanism, and the main problem lies in the insufficient matching between local fiscal authority and public responsibility. The ratio of central fiscal revenue to local fiscal revenue has remained at 3:7 for a long time. It was not until the mid-1990s that the proportion of central fiscal revenue gradually rose to 55% after China implemented the tax-sharing system. Before 2006, the ratio of central fiscal expenditure to local fiscal expenditure was also 3:7. From 20 13 to 20 16, the local fiscal expenditure once exceeded 80%, much higher than the total fiscal revenue. At present, there is no specific legal boundary between local authorities and central authorities. According to the proportion of its financial expenditure, the central government entrusts a large number of expenditure tasks to local governments. For example, of the above 23 fiscal expenditure items, 2 are local responsibilities and 17 are local-led. Local governments shoulder a large number of public utilities that should be undertaken by the central government, such as education, transportation, agriculture, forestry, land, etc., which leads to the dislocation of public affairs between local and central governments and puts local economic development in a dilemma.

2. Fiscal and taxation mechanism strategy to promote the coordinated development of regional economy.

In order to promote the coordinated and stable development of regional economy, it is necessary to optimize and improve the relevant fiscal and taxation mechanisms and policies, relax the fiscal and taxation management rights of a large number of underdeveloped areas in China, and provide them with preferential measures one after another, so as to promote economic development at the national level, improve the balanced level of public utilities and people's lives, continuously narrow the economic gap between underdeveloped areas such as Northeast China and Northwest China and the eastern coastal areas, and achieve the fundamental goal of coordinated and stable development.

2. 1 Optimize fiscal and taxation distribution

Optimizing the fiscal and taxation distribution mechanism should start from two aspects:

First, optimize the tax sharing ratio. Under the impetus of the strategic cause of camp reform in China, local governments can maintain local financial strength in a short time, but in the long run, it is still not perfect. Therefore, after the business tax is completely abolished, the specific sharing ratio of value-added tax should be reconstructed to make the distribution ratio of local governments reach 40%. At the same time, in order to accelerate the economic progress of a large number of underdeveloped areas in China and improve the encouragement and support for these areas, we should further increase the share of remote mountainous areas, underdeveloped areas or difficult areas with serious lack of industrial advantages, drought of resources and serious damage to the ecological environment by five to ten percentage points. In addition, the current tax classification model based on enterprises and industries, such as urban construction tax, value-added tax and enterprise income tax, should be gradually abolished, and the legislative departments below the provincial level or local governments should be given the right to make their own rules for value-added tax classification.

Second, optimize or reshape the local tax system. The state should introduce resource tax reform measures as soon as possible, such as putting oil, natural gas, water resources and forest resources into a tax system, realizing ad valorem taxation from the perspectives of quantitative quota and ad valorem rate, and fundamentally improving the negative tax capacity of natural resources. However, for underdeveloped areas and traditional resource-based cities in the process of economic transformation, tax reduction and exemption policies should be implemented according to specific conditions; Optimize individual income tax and expand the content of comprehensive income tax according to specific industries and general tax methods; Deepen the reform and optimization of real estate tax projects, so that the traditional land use tax and property tax are combined into one, and the specific tax rate is determined by the regional government according to the local actual situation.

2.2 Fiscal and tax authority reform

In order to promote regional economic development, we should carry out all-round reform of the current fiscal and taxation. On the one hand, the responsibilities between local and central governments should be specifically divided to make the boundaries clear. For example, the central government should be responsible for nine-year compulsory education, public medical care, social security and other public services, as well as national security, diplomacy, fire protection, police and other security-related expenditures. Local governments should be responsible for public transportation and public environment construction in cities in their own regions, as well as large-scale transportation undertakings such as roads, railways and aviation, and large-scale transportation undertakings such as water conservancy and aviation. On the other hand, at this stage, the central government of China has relatively great power to possess and control finance. In order to promote the coordinated development of regional economy, the financial power of local governments can be moderately relaxed according to local specific conditions. For example, the decision-making power, interpretation power and relief power between the central and local governments should be re-divided scientifically, objectively and reasonably.

Under the background of tax-sharing system, both local governments and the central government have different degrees of independent tax collection rights, and local governments should be given the management authority of fixed tax collection, and this authority must exist in an independent mode, and non-state tax legislation and relief rights should be handed over to local governments. While the central government formulates national major local tax laws such as personal property tax and resource tax, it should give local governments appropriate relief rights and fine adjustment rights, thus providing a strong guarantee for the enhancement of local financial strength and economic growth [3]. In addition, China should also reasonably improve the fiscal and taxation performance evaluation system. For example, clarify the standards of coordinated development and construct performance evaluation rules with the state as the main body and cooperation between provincial and local governments. Among them, the main institutions of fiscal and tax evaluation should include audit department, legislative department, tax authorities and financial institutions. The responsibility system is applied to fiscal and taxation evaluation to realize a new situation with clear division of labor, clear responsibilities and reasonable constraints, expand the scope of evaluation, divide the whole process of financial allocation into evaluation systems, and strengthen tax management and performance evaluation of fiscal revenue.

3. Conclusion

To sum up, a reasonable, scientific and applicable fiscal and taxation system is an important factor to ensure regional economic development. As far as China's current fiscal and taxation mechanism is concerned, there are many problems such as system and authority. Optimization and reform are the only way to realize the coordinated development of regional economy. The central and local governments should constantly improve China's financial mechanism according to different situations in different regions, so as to lay the foundation for China's socialist economic construction.

Step 4 refer to

Ma Wanli. Analysis on the Growth Characteristics of Fiscal Decentralization in China —— Also on the Institutional Constraints of Sustained Economic Growth and Harmonious Social Development [J]. Social Sciences, 20 14(09):32-42.

[2] Xu Liyuan, a great man in Sheng Wang. Draw lessons from the principle of "* * * same but differentiated responsibilities" to innovate the fiscal and taxation responsibility system of ecological compensation and improve its legislation [J]. Lanzhou Academic Journal, 2014 (08):136-142.

[3] Chen Houyi. Characteristics, Dynamic Mechanism and Coping Strategies of Fiscal and Tax System Reform in Late-developing Areas [J]. Journal of Yunnan University of Finance and Economics, 2014,30 (05): 3-9.

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