區域一體化發展中的財稅合作機制：法治實踐與優化路徑

Financial and Tax Cooperation Mechanism in Regional Integration Development: Legal Practice and Optimization Path

在推進新興區域一體化發展的過程中，依賴財稅法傳統的縱向財政轉移支付或自上而下給予特定區域稅收優惠的方式已難以滿足需要。與此不同，區域財稅合作採取跨行政區劃的、以地方政府間橫向財稅利益協調為核心內容的新機制，成為財稅法促進區域一體化發展的新的著力點。在現有規範體系下，區域財稅合作具備實施依據，並形成了區域財政補償合作、財政投入合作、稅收徵管合作、稅收分享合作等典型樣態。但整體上，區域財稅合作仍處於政策指引階段，法治化發展水平明顯不足，面臨在財稅合作的收支方式上如何處理與財稅法定原則之間的關係，在財稅合作的縱橫級次上如何應對區域共同財政事權與支出責任配置的缺位，在財稅合作的規範形式上如何實現財稅合作軟法規範的效力補強與內容約束等問題，亟待做出回應，推動區域財稅合作的法治化發展。

Regional financial and tax cooperation is an operational mechanism that spans administrative 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 specific 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 mechanisms. Regional financial and tax cooperation can be carried out based on local fiscal autonomy and general 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 development 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 between the overall legal demand and supply of regional financial and tax cooperation, the impact of statutory 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 operational 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 development direction of changes in the financial and tax legal systems. As an important legal force promoting regional 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 protection in financial and tax cooperation. In the face of the lack of regional common fiscal authority and expenditure 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.