文献类型：期刊文献

中文题名：京津冀协同发展的财税问题及对策

英文题名：Research on Financial and Taxation Issues in Coordinated Development of Beijing-Tianjin-Hebei and the Countermeasures

作者：王平[1];李玉红[1]

第一作者：王平

机构：[1]北京联合大学应用文理学院

第一机构：北京联合大学应用文理学院

年份：2018

卷号：34

期号：5

起止页码：73-79

中文期刊名：改革与战略

外文期刊名：Reformation & Strategy

收录：国家哲学社会科学学术期刊数据库

基金：2014年度北京市社会科学基金研究基地项目"京津冀协同地方立法研究"(项目号:14JDFXB004)阶段性成果

语种：中文

中文关键词：京津冀;协同发展;财政分权;财税问题

外文关键词：Beijing-Tianjin-Hebei; coordinated development; fiscal decentralization; financial and taxation issues

摘要：京津冀三地在财税方面还存在经济发展致财力不平衡、地方财政利益与协同发展相冲突等诸多问题,一定程度上影响到三地协同发展。在充分遵循事权与支出责任相匹配及平衡与统筹兼顾的财政原则、生态补偿原则和政府与市场作用相结合的原则的基础上,协同发展经济、适度的财政转移支付、健全地方税体系以增强地方财力、建立京津冀协同发展专项基金、解决好三地税收协同及落实税收分享政策,将是破解难题的对策。
There are still many issues, such as economic development caused by fiscal imbalance, local financial interests and conflicts between the cooperative development in the coordinated development of Beijing-Tianjin-Hebei. We should follow the principle of fiscal principle, ecological compensation principle, and the combination of government and market function, to enforce coordinated development of the economy and modest fiscal transfer payment, improve the local tax system to enhance local financial resources, establish Beijing- Tianjin- Hebei coordinated development of special funds, solve the problem of the tax cooperation issues and the implementation of tax sharing policies.