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| 文章编号：1672-3104(2023)04-0052-11 |
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飞地经济合作中的税收利益分配制度构建 |
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姚子健 |
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（北京大学法学院，北京，100871） |
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| 摘 要： 飞地经济已成为协调区域经济发展的重要策略，作为一种新型的空间重构方案，其核心是合理的利益分配制度。飞地经济合作中的税收利益分配是一种横向政府间的税收利益分配制度，应遵循公平优先、秩序优先与和谐合作的基本原则，明确税收利益的约定与法定分配方式。税收利益的约定分配是飞地经济市场化发展的体现，具有正当性，但立足于当前的发展阶段，应对其加以限制。税收利益的法定分配将企业所得税作为主要分配对象，以本地销售额、资产、劳动力三个要素在合作政府间分配税收利益。 |
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| 关键词： 飞地经济；税收利益分配；分配原则；约定分配；法定分配 |
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On the construction of tax benefit distribution system in enclave economic cooperation |
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YAO Zijian |
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（School of Law, Peking University, Beijing 100871, China） |
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| Abstract: Enclave economy has become an important strategy to coordinate regional economic development. As a new spatial reconstruction scheme, its core is a reasonable benefit distribution system. The system of distribution of tax benefits in enclave economic cooperation is a system of distribution of tax benefits between horizontal governments. Therefore, it is necessary to follow the basic principles of fairness priority, order priority and harmonious cooperation, and specify the agreed distribution method and the statutory distribution method. The agreed distribution of tax benefits reflects the marketization of the enclave economy, hence owning legitimacy. However, restrictions shall be imposed on the distribution of such benefits given the current development stage. The statutory distribution of tax benefits system regards enterprise income tax as the main object of allocation, and allocates tax benefits among cooperative governments based on the three factors, i.e. local sales volume, assets and labor force. |
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Key words: enclave economy; distribution of tax benefits; principles of distribution; agreed distribution; statutory distribution |
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