中文摘要：

产业的区际转移是推进区域经济一体化进程的前提条件和物质基础,但由于地方政府的有限理性和行政边界的刚性约束,造成了地方政府间的税收争夺,阻碍了产业的梯度转移,影响了价值链的有序延伸,制约了区域经济的均衡发展。本文以京津冀地区为例,基于财税体制改革的视角,通过对横向分税制的探索,试图构建产业区际转移利益协调机制,以期能够打破行政边界刚性约束的羁绊,突破地方政府利益固化的藩篱,破除现行体制机制的障碍,以经济的内在联系为基石,化解区际产业转移过程中的地方政府利益冲突,理顺产业发展链条,促进区域合理分工。

英文摘要：

Inter- w.gional transfer of industries is the precondition and material basis to promote integration of regional economy. However, the bounded rationality d local govennnents and rigid constraints d administrative boundaries lead to tax competition among local governments, preventing the gradient transfer of industries, affecting the orderly extension of value chain and restraining the balanced de- velopment of regional economy. Taking Beijing, Tianjin and Hebei as example, this paper, by exploring the horizontal tax sharing sys- tem, tries to establish the interest coordination mechanism for inter- regional transfer of industries, with the aim to break the rigid con- straints of administrative boundaries and the curing interest of local govemments, to overcome the barriers of current mechanisms, and based on the internal link of economy, to mitigate the interest conflicts of local governments in inter- regional transfer of industries, to smooth the industrial development and to promote the rational division among regions.