Research On The Construction Of Benefit Sharing Mechanism In The Integrated Development Of Yangtze River Delta From The Perspective Of Financial Law Abstract

The Yangtze River Delta region is the region with the most dynamic economy,high integration of science and innovation industries and the highest degree of openness in China.It has an important strategic position in the overall situation of national modernization and the all-round opening pattern.After the overall plan of the Yangtze River Delta eco green integrated development demonstration zone was approved by the State Council,the demonstration zone is required to explore the public service policy of co construction and sharing,build a new mechanism of ecological governance,explore the fiscal and tax sharing management system of cross regional investment and benefit sharing,optimize the allocation of resources,balance the differences of regional economic development,and then improve the level of regional integrated development,It is expected that the integrated demonstration zone will become one of the new power sources to drive the country’s high-quality development.In practice,the Yangtze River Delta ecological green integrated development demonstration zone is the first chess and breakthrough in the implementation of the Yangtze River Delta integrated development strategy.It focuses on planning management,ecological protection,land management,factor flow,fiscal and tax sharing,and tries to provide a promotion model for the overall regional integrated development of the Yangtze River Delta.However,due to the division of administrative regions and the complexity of tax convergence,the construction of benefit sharing mechanism is still in the preliminary development stage.At present,there is no clear legal provisions on the content of benefit sharing mechanism in the process of integrated development,which makes benefit sharing face many problems in the process of integrated development of the Yangtze River Delta.Therefore,how to establish and improve the benefit sharing mechanism has become an important research topic.The sorting out of the logical mechanism of the benefit sharing mechanism in the Yangtze River Delta is the premise and foundation for the study of its system construction and improvement.The construction of a system must have its internal logic,as is the benefit sharing mechanism in the Yangtze River Delta.The logical mechanism of the benefit sharing mechanism in the Yangtze River Delta depends on the exertion of the role of financial cooperation: local financial competition under fiscal decentralization restricts regional development,and financial cooperation is the fundamental policy to deal with the negative impact of financial competition;Financial cooperation also plays an important role in bridging and narrowing the local financial gap.From the perspective of the policy and practice of the integrated development of the Yangtze River Delta,the construction of the benefit sharing mechanism in the integrated development of the Yangtze River Delta faces many problems,mainly manifested in: benefit sharing depends on policy provisions,lacks stability and sustainability,lacks the financial investment mechanism of cost sharing,the tax sharing mechanism has not been established,the benefit coordination mechanism is not perfect,and the relevant supporting mechanisms of benefit sharing have not been established,These problems bring difficulties to the construction of interest coordination mechanism in the integrated development of the Yangtze River Delta.In order to solve the shortcomings and problems faced by the construction of the benefit sharing mechanism of regional integration in the Yangtze River Delta,the construction of the Yangtze River Delta integration needs to apply the experience accumulated in the leading demonstration area,based on the overall economic development in the region,and from the perspective of fiscal law,build the fiscal and tax benefit sharing mechanism in the development of the Yangtze River Delta integration,so as to help build a high-quality development benchmark.We should clarify the principles of the benefit sharing mechanism,adhere to the principles of fair and equal consultation,incentive compatibility,mutual benefit and win-win and risk sharing,and run through the whole process of the construction of the benefit sharing mechanism.Specifically,we can build and improve the benefit sharing mechanism in the development of the integration of the Yangtze River Delta from the following six aspects: first,formulate laws and regulations on the benefit sharing of the integration of the Yangtze River Delta from the central and regional levels;Second,establish a cost sharing financial collaborative investment mechanism,clarify the investment proportion,mode,purpose and operation procedure of investment and development fund,and establish a tax benefit sharing mechanism and its related supporting facilities;Third,clarify the interest coordination mechanism of interest sharing,establish a cross regional interest coordination organization,establish an interest expression and appeal mechanism,and establish an interest evaluation and feedback mechanism;Fourth,improve the supporting system of benefit sharing in the Yangtze River Delta region,build a shared cooperation incentive mechanism,establish a performance evaluation mechanism for financial resource sharing,establish a supervision and restraint mechanism,and establish a mechanism for dealing with interest disputes.Through the above measures,while promoting the integration process of the Yangtze River Delta,gradually improve the comprehensive efficiency of regional governance in the Yangtze River Delta,and promote the realization of the goal of modernization of national governance capacity and governance system.