Research On Fiscal And Tax Cooperation Mechanism Of Chengdu-Chongqing Economic Circle

As an important form of regional integration and economic globalization,regional economic cooperation has become the mainstream trend and important feature of economic development at home and abroad.Since reform and opening up,economic cooperation in the Beijing-Tianjin-Hebei region,the Yangtze River Delta and the Guangdong-Hong Kong-Macao Greater Bay Area has deepened,and regional coordination has significantly improved,becoming China’s three growth poles.With the rapid growth of Chinese economy,a lot of structural problems have been accumulated while the economic volume has increased significantly,and the unbalanced and uncoordinated degree of regional development has been further aggravated.Therefore,there is an urgent need to transform the growth pattern and development structure of the economy,and guide the Chinese economy toward a new journey of high-quality development with five development concepts.On October 16,2020,the Political Bureau of the CPC Central Committee deliberated and adopted the Outline of the Plan for the Construction of the Chengdu-Chongqing Economic Circle,which once again defined the national strategic position of the construction of the Chengdu-Chongqing Economic Circle and stressed that relying on the industrial advantages of Chengdu-Chongqing region,it would provide new growth poles and power sources for the economic development of the western region and even the whole country.Although the Chengdu-Chongqing Economic Circle is endowed with the strategic development plan at the national level and has the cooperation constraint at the macro level,there are still many bad competitions in Chengdu-Chongqing region due to the influence of various factors.How to deal well with the competition and cooperation relations among local governments in Chengdu-Chongqing region and build a community of interests in Chengdu-Chongqing region is the biggest blocking point and difficulty in singing a good tale of two cities and building an excellent economic circle.The logical starting point of inter-regional and inter-local economic cooperation is interests.In order to achieve deeper and broader cooperation between governments in Chengdu-Chongqing Economic Circle and continuously improve the economic volume and development level,it is necessary to coordinate the interest distribution relationship between governments.Fiscal and tax cooperation has a strong ability to adjust and dominate in fiscal and tax policies,fund raising and benefit distribution,and has a great impact on narrowing the gap of inter-regional fiscal capacity,coordinating inter-regional economic cooperation behavior,realizing the deep integration of regional interests,and maintaining the long-term and stability of inter-regional cooperation.Therefore,the establishment of a fiscal and tax cooperation mechanism conducive to coordinating the interest relations between the governments of Sichuan and Chongqing and supporting the construction of Chengdu-Chongqing Economic Circle will be an important guarantee to improve the efficiency of economic cooperation and the quality of development,and will also provide policy support and institutional guarantee for the high-quality construction of Chengdu-Chongqing Economic Circle.In addition to the introduction and conclusion,the remaining four chapters discussed the fiscal and tax cooperation in Chengdu-Chongqing Economic Circle from the aspects of theoretical research,current situation interpretation,game analysis,mechanism construction.In the theoretical research part,the research status at home and abroad is summarized from four aspects: competition and cooperation of finance and taxation,coordinated development of finance and taxation interests and regions,practical experience of domestic and foreign regional economic cooperation,construction of Chengdu-Chongqing Economic Circle,and then the concepts of Chengdu-Chongqing Economic Circle,fiscal and tax competition,fiscal and tax cooperation and fiscal and tax cooperation mechanism are defined.Finally,it introduces competition and cooperation theory,game theory and financial incentive theory.Based on the development situation of Chengdu-Chongqing Economic Circle,this part analyzes the current situation and existing problems of economic and fiscal development,and explains the foundation and dilemma of realizing fiscal and tax cooperation.In the game analysis part,the cooperative game and evolutionary game methods are used respectively to analyze the fiscal and tax cooperation problems in Chengdu-Chongqing Economic Circle,revealing that the fiscal and tax cooperation behavior can bring positive benefits to both sides at the same time,and analyzing the evolutionary stability and equilibrium solution under different situations and the influence of various factors on the direction of fiscal and tax cooperation.In the part of mechanism construction,on the basis of following certain principles,the power mechanism,operation mechanism and guarantee mechanism of fiscal and tax cooperation in Chengdu-Chongqing Economic Circle are constructed,so as to ensure the long-term and stable development of fiscal and tax cooperation in Chengdu-Chongqing region.The research shows that the market-oriented regional cooperation with industry as the carrier is insufficient,and the government’s active guidance is still needed.Fiscal and tax cooperation is an important and effective means.The high-quality construction of the Chengdu-Chongqing Economic Circle requires the effective market and competent government to work in the same direction.Fiscal and tax cooperation is a dynamic game process.Reasonable distribution of interests and effective trust mechanism are important conditions for the long-term realization of fiscal and tax cooperation in Chengdu-Chongqing Economic Circle.The establishment of a third-party fiscal and tax cooperation coordination organization plays an important role in the smooth development of fiscal and tax cooperation in Chengdu-Chongqing Economic Circle.Fiscal collaborative investment and tax benefit sharing are win-win solutions,and vertical and horizontal transfer payment is an effective measure to compensate fiscal and tax benefits and regulate government fiscal and tax behaviors.The marginal contribution of this paper is to use the game model to analyze the problem of fiscal and tax cooperation,to demonstrate the necessity of fiscal and tax cooperation from the qualitative level,to calculate the income distribution ratio of fiscal and tax cooperation and the evolution of the stable equilibrium solution from the quantitative level,and based on this from the practical level to construct a relatively innovative fiscal and tax cooperation mechanism of Chengdu-Chongqing Economic Circle.It aims to achieve the strategic goal of national high-quality development and regional coordinated development.