CAJ | 학술논문

在财政格局和地方税体系的双重作用下，招商引资成为地方政府汲取财政的主要方式。财政支持与税收优惠是地方政府招商引资的传统手段，法律变革与法律完善是地方政府招商投资的新型路径。在转型中国与经济新常态的背景下，财税法律制度将成为地方政府招商引资的制度诱因。财税法律制度的建立与完善，将会减少地方政府对财政资源的自由配置权，弱化地方政府在招商引资中的角色扮演，保障市场在资源配置中的决定性作用。地方政府应藉由财税法律制度的完善，构建国际化、法治化、低交易成本、高效与公平的投资环境。
재재정격국화지방세체계적쌍중작용하，초상인자성위지방정부급취재정적주요방식。재정지지여세수우혜시지방정부초상인자적전통수단，법률변혁여법률완선시지방정부초상투자적신형로경。재전형중국여경제신상태적배경하，재세법률제도장성위지방정부초상인자적제도유인。재세법률제도적건립여완선，장회감소지방정부대재정자원적자유배치권，약화지방정부재초상인자중적각색분연，보장시장재자원배치중적결정성작용。지방정부응자유재세법률제도적완선，구건국제화、법치화、저교역성본、고효여공평적투자배경。
With the dual functions of fiscal and local tax system, investment promotion has become the main way for local government to gain revenue. Financial support and preferential taxation are the traditional methods for local government to attract investment while the reform and improvement of laws are the new methods to attract investment. In the background of economic transformation and new normal, legal system of finance and taxation will become the institutional incentive for local government to attract investment. With the establishment and improvement of legal system of finance and taxation, the local government＇s discretion will be weakened while the role of market in the allocation of resources will be further strengthened. Local government should create an investment environment of internationalization, legalization, low transaction cost, high efficiency and fairness by means of the improvement of legal system of finance and taxation.