三、国家·区域·企业之间存在关联效应
III. Country, Region and Enterprise Are Correlated

笔者研究认为，宏观、中观、微观经济关联效应的扭结点是：国家的国民收入、区域的税收分成和企业的税收总额(税种、税率)。这一关联效应可用图0-1来表示。

宏观经济的国民收入决定机制、中观经济的财政收入决定机制和微观经济的商品价格决定机制，它们三者的聚焦点都在税收总额的大小上；而税收总额取决于一国的经济发展水平、经济政策措施与经济管理效率(区域政府的“三类九要素”作用力)。

财政收入是一国经济可持续高质量发展的支持要素之一，区域政府把财政收入决定机制作为竞争目标函数的主要动因包括：①区域政府职能不断扩张，其经济调控功能增强，需要扩大财政收入规模做支撑；②区域人口增长，民众对区域公共服务需求总量增加，需要扩大财政收入规模做支撑；③区域城市规模不断扩大，社会公共投资不断增长，需要扩大财政收入规模做支撑；④区域科技水平不断进步，推动区域政府不断开拓新的科技领域和生产领域，需要扩大财政收入规模做支撑；⑤区域社会福利事业不断扩大，需要扩大财政收入规模做支撑。《人民日报》2021年5月21日发表文章，提出“让财政在新征程中发挥更大作用”，对此还进行了进一步阐述：①促进和构建现代产业体系；②保障和推动区域重大项目布局；③推动和协调城乡一体化发展。

从国家的角度看，财税政策护航国计民生。它包含四大方面内容：①改革财政体制——进一步理顺中央和地方财政关系，充分发挥中央和地方两个积极性；②完善预算管理制度——进一步深化预算管理制度改革，更好地贯彻国家战略和体现政策导向；③完善税收制度——进一步完善现代税收制度，切实发挥税收功能作用；④积极推进相关领域改革——进一步健全政府债务管理制度，完善规范、安全、高效的政府举债融资机制。

从区域的角度看，财税政策提质增效，可持续推动区域经济发展。它包含三项功能：①提高区域调控效能，促进区域经济运行保持在合理区间；②加强财税资源统筹，增强区域重大项目布局的财力保障；③支持区域供给侧结构性改革，加速区域经济增长动能转换。

资源调配有两个系统：企业和区域政府。市场经济是市场在资源配置中起决定性作用的基础性经济组织活动的表现形式。市场经济有双重主体：微观企业和中观区域政府。二者都不能“缺位”，亦不能“越位”，如图0-2所示。

此外，应强化国家、区域、企业三者的协调性。

(1)应完整把握现代市场体系；

(2)应完整把握现代市场经济的双重主体；

(3)应完整把握成熟市场经济是“有为政府”与“有效市场”相融合的经济；

(4)应强化微观、中观、宏观经济活动的协调性。

The author believes that macroeconomy, mezzoeconomy and microeconomy are correlated in the national income of a country, the tax sharing in a region, and the total taxes paid by enterprises (tax type and tax rate). This correlation effect is shown in Figure 0-1.

The national income determination mechanism in macroeconomy, the fiscal revenue determination mechanism in mezzoeconomy, and the commodity price determination mechanism in microeconomy all focus on the amount of total taxes. The amount of total taxes depends on a country′s economic development level, economic policies, and economic management efficiency (the effects of regional government in “9-in-3” Competition).

Fiscal revenue is one of the supporting factors for the sustainable and high-quality development of a country′s economy. Regional governments consider the fiscal revenue determination mechanism as the objective function of competition because: ①they need to be supported by increased fiscal revenue scale as their functions extend and their role in economic coordination intensifies; ②they need to be backed by increased fiscal revenue scale as the population in the region grows and the total demand for regional public services by the public increases; ③they need to be supported by increased fiscal revenue scale as regional urban scale increases and social public investment grows; ④they need to be backed by increased fiscal revenue scale as regional technological level rises, promoting them to keep exploring new fields of technology and production; ⑤they need to be supported by increased fiscal revenue scale as regional social welfare undertakings get expanded. The People′s Daily published an article on May 21, 2021, which put forward that “we should let finance play a greater role in the new journey”, and further elaborated that work should be done to ①promote and build a modern industrial system; ②safeguard and promote the layout of major regional projects;③advance and coordinate the development of urban-rural integration.

From the perspective of a state, fiscal and tax policies safeguard the national economy and the people′s livelihood. They mainly include ①reform of the fiscal system by further streamlining the relationship between central finance and local finance, and fully leveraging the enthusiasm of both central and local governments; ②improvement of the budget management system by further deepening the reform of budget management system, better implementing national strategies and reflecting policy guidance; ③improvement of the tax system by bettering the modern tax system and letting tax play its role; ④reforms in relevant fields by further improving the government′s debt management system, and creating a regulated, safe, and efficient borrowing and financing mechanism for the government.

From the perspective of a region, both the quality and efficiency of fiscal and tax policies should be raised to boost sustainable economic development in the region. Fiscal and tax policies function to ①raise the efficiency of regional regulation and make the regional economy operate within a reasonable range; ②strengthen the overall planning of financial and tax resources, and strengthen the financial support for deploying major projects in the region;③facilitate supply-side structural reform in the region and speed up the transformation of the driving force for regional economic growth.

Resources are allocated by enterprises and regional governments. Market economy is an epitome of fundamental economic activities in which the market plays a decisive role in resource allocation. In market economy, there are dual entities: micro enterprises and mezzo regional governments. As shown in Figure 0-2, both of them are indispensable, but should function where they should function.

In addition, country, region and enterprise should run in harmony.

(1) We should grasp the full picture of the modern market system;

(2) We should fully grasp the dual entities of the modern market economy;

(3) We should fully realize that a mature market economy is the fruit of effective government fusing with efficient market;

(4) We should strengthen the coordination of micro, mezzo, and macroeconomic activities.