摘要
“内卷式”竞争是全国统一大市场建设的重要阻力,对此,2025年国务院政府工作报告提出纵深推进全国统一大市场建设、综合整治“内卷式”竞争。从“内卷式”竞争的成因来看,财税体制不健全与治理能力滞后构成了其制度诱因。据此,本文在深入分析“内卷式”竞争的内涵、表现及危害的基础上,揭示“内卷式”竞争生成的财税体制根源:财税体制的纵向失衡与横向分割构成“内卷式”竞争的制度温床,财税政策与产业政策错位催生同质化竞争困局,财税激励偏差和异化加剧市场非理性行为,财税治理能力短板弱化了政策纠偏能力。本文进而提出治理路径:构建统一财税体制框架,抑制地方恶性竞争;重构财税与产业政策协同体系,引导区域分工效能升级;优化财税政策激励约束机制,矫正政策工具异化;构建一体化财税智能治理体系,提升财税治理能力。研究为破除“内卷式”竞争、培育竞争新生态提供了制度创新方案。
"Involution-style"competition poses a significant obstacle to the development of a unified national mar-ket.In response,the 2025 State Council Government Work Report proposes to deepen the advancement of the unified national market and comprehensively address"involution-style"competition.From the perspective of the causes of"in-volutionary"competition,an imperfect fiscal and tax system coupled with lagging governance capabilities constitute its institutional drivers.Based on this,this paper delves into the essence,manifestations,and harms of"involutionary"competition.It reveals the fiscal and tax system roots underlying its emergence:vertical imbalances and horizontal frag-mentation within the fiscal and tax system create an institutional breeding ground for"involutionary"competition.Mis-alignment between fiscal and tax policies and industrial policies fuels a dilemma of homogenized competition.while dis-tortions and perversions in fiscal incentives exacerbate irrational market behavior.Shortcomings in fiscal governance ca-pacity further undermine the ability to correct policy deviations.This paper further proposes governance pathways:es-tablishing a unified fiscal and tax system framework to curb harmful local competition;reconstructing the coordination system between fiscal and tax policies and industrial policies to guide the upgrading of regional division of labor effi-ciency;optimize the incentive and constraint mechanisms of fiscal and tax policies to correct the distortion of policy tools;establish an integrated intelligent fiscal and tax governance system to enhance fiscal and tax governance capabili-ties.Research provides institutional innovation solutions for breaking down"involutionary"competition and fostering a new competitive ecosystem.
作者
王丽华
夏霆
Wang Lihua;Xia Ting(Party School of Yunnan Committee of CPC(Yunnan Academy of Governance),Kunming 650111,Yunnan,China;Party School of the CPC Central Committee(National Academy of Governance),Beijing 100091,China;Shenzhen University Research Institute for Emerging Industries Development in the Guangdong-Hong Kong-Macao Greater Bay Area,Shenzhen 518055,Guangdong,China)
出处
《金融发展研究》
北大核心
2025年第9期23-31,共9页
Journal Of Financial Development Research
基金
国家社会科学基金西部项目“数字平台视域下生产性服务业与制造业融合发展研究”(22XJY025)
国家社科基金西部项目“中国与东南亚国家协同推进现代化的路径及策略研究”(23XGJ011)。
关键词
全国统一大市场
“内卷式”竞争
财税体制
治理路径
national unified market
"involutionary"competition
fiscal and tax system
governance pathways
