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认为邓小平“两个大局”战略顶层设计寓有深刻哲理,其实施始终离不开财税体制改革的突破;如果说财政承包制及分税制促成了第一个大局战略前两步翻两番的预期,那么转向第二个大局战略则需完善分税制改革,即要合纵连横实行泛珠三角、泛长三角和大环渤海横向区域与区域财政横向均衡制度,并改按国际惯例实行真实常住人口即“标准人”公式化分配。并认为这样重塑区域经济公平竞争的市场主体,将省级为主的东、中、西纵向非均衡区域无序竞争,整合引导到横向趋同俱乐部区域公平有序竞争上来,即可形成统一开放竞争有序的现代市场,促使中国特色社会主义市场经济体制最终完善。
He believes that Deng Xiaoping has profound philosophy in the top-level strategic design of “two overall situations.” Its implementation can not be separated from the breakthrough of the fiscal and taxation system reform. If the fiscal contracting system and the tax-sharing system quadrupled the first two-stage strategy It is expected that turning to the second overall strategy will require perfecting the tax-sharing system, that is, we should consolidate the horizontal balance of the horizontal and regional financial systems across the Pan-Pearl River Delta, the Pan-Yangtze River Delta and the Great Bohai Sea, The population is “standard person ” formulaic distribution. It is also believed that such market players that reshape the fair competition in regional economy in such a way lead the disorderly competition in vertical imbalanced regions in the eastern, central and western provinces, which lead to the provincial level, and lead them to the fair and orderly competition in the horizontal convergence club region, thus forming a unified and open The modern market with orderly competition will eventually lead to the final improvement of the socialist market economic system with Chinese characteristics.