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跨区域税收合作对规范市场经济秩序,促进我国市场经济体制的建立和完善;体现国家产业政策,促进区域内资源优化配置和区域经济结构调整,提升区域经济在国际、国内竞争力;体现公平税负,促进平等竞争;组织财政收入,扩大国内需求;依法治税等多方面具有积极的意义。但现实中跨区域税收合作仍存在诸多问题,需要构建跨区域税收合作与交流的平台,建立长效协作机制;共同构建区域间税收合作的良好环境;建立合理的税收利益分配协调机制,才能进行长期有效的协作。
Cross-regional tax cooperation to regulate the order of the market economy and promote the establishment and improvement of China’s market economy system; Reflect the national industrial policies to promote optimal allocation of resources within the region and regional economic restructuring to enhance regional economy in the international and domestic competitiveness; Reflect the fair tax Negative, and promote equal competition; organization of fiscal revenue, expanding domestic demand; tax governance and other aspects of a positive meaning. However, in reality, there are still many problems in cross-regional tax cooperation. It is necessary to build a platform for cross-regional tax cooperation and exchange and establish a long-term cooperation mechanism. To jointly establish a good environment for tax cooperation among regions, and establish a reasonable tax benefit allocation coordination mechanism Long-term effective collaboration.