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近年来,随着城镇化建设步伐的加快,我国各地掀起了一股城镇化建设热潮。在建设城镇化的过程中,政府的职能是不可替代的,尤其是与城镇公共服务配置、公共基础设施直接相关的政府财税职能,更是不可或缺,且地方财税政策对于激励与引导人口集聚与产业集聚具有重要的功能与作用。基于此,本文对新型城镇化背景下的地方财税政策改革进行了研究,分析当前我国新型城镇化发展过程中存在的地方财税政策问题,探讨新型城镇化建设进程中地方财税政策的改革路径。
In recent years, with the acceleration of urbanization, an upsurge of urbanization has set off in various parts of China. In the process of building urbanization, the functions of the government are irreplaceable. In particular, the functions of government finance and taxation, which are directly related to the urban public service allocation and public infrastructure, are even more indispensable. Local fiscal and taxation policies are very important for motivating and guiding the population to gather And industrial agglomeration has an important function and role. Based on this, this paper studies the reform of local fiscal and taxation policies under the background of new-type urbanization, analyzes the existing problems of local fiscal and taxation policies in the process of new urbanization in our country, and discusses the reform ways of local fiscal and taxation policies in the process of new-type urbanization.