粤桂合作特别试验区作为珠江—西江经济带建设的核心内容和重要载体,是推动粤桂经济一体化发展,探索东西部合作、跨省区合作和跨流域合作的重要实践。国内外的发展经验证明,合理的财税利益分配机制是助推区域经济合作实现协同发展的关键因素,财税利益分配机制的缺位,容易导致地方政府基于自身财税利益的考量而形成“合而不作”或“做而不合”的零和博弈发展局面,最终将影响粤桂合作特别试验区一体化发展的长远趋势。因此,需要通过体制机制创新探索,为试验区 As a core content and an important carrier for the construction of the Pearl River Delta and the Xijiang River Economic Belt, the special pilot zone of the Guangdong-Guangxi Cooperation is an important practice in promoting the economic integration of Guangdong and Guangxi and exploring the cooperation between the eastern and western regions, inter-provincial cooperation and inter-basin cooperation. The development experience both at home and abroad proves that reasonable distribution mechanism of fiscal and tax benefits is the key factor to promote the coordinated development of regional economic cooperation. The absence of the distribution mechanism of fiscal and tax benefits easily leads to the formation of “local government based on the consideration of its own fiscal and taxation interests The development of zero-sum games that do not make ”or “ do not fit ”eventually will affect the long-term trend of the integrated development of the special pilot zone of cooperation between Guangdong and Guangxi. Therefore, we need to explore and innovate through institutional mechanisms as a pilot area