【摘要】 区域协调发展是迈向共同富裕的必由之路，是实现高质量发展的必然要求，是推进中国式现代化的必要支撑。税收作为政府调节经济运行的重要手段，通过激励机制完善基础设施建设、优化资源配置效率、促进企业创新发展，在服务区域协调发展中发挥着举足轻重的作用。然而，在区域协调发展进程中，税收利益冲突仍存、区域产业分化显现以及跨域税收征管难度加大等一系列现实问题仍有待解决。鉴于此，未来应继续探索兼顾区域发展与利益共享的税收优化路径，充分释放税收政策红利，优化税收营商环境，从而更好地服务区域协调发展战略，加快推进中国式现代化进程。更多还原

【Abstract】 Coordinated regional development is a necessary path toward achieving common prosperity, a fundamental requirement for high-quality development, and an essential pillar of Chinese modernization. As a key tool for government economic regulation, taxation plays a vital role in supporting coordinated regional development by improving infrastructure through incentive mechanisms, optimizing resource allocation efficiency, and promoting enterprise innovation. However, several practical challenges remain in the process of regional coordination, including tax interest conflicts, industrial divergence across regions, and increasing difficulties in cross-regional tax administration. In light of these issues, future efforts should focus on exploring tax optimization paths that balance regional development and benefit-sharing, fully leveraging the advantages of tax policies, and improving the tax-related business environment. These measures aim to better serve the strategy of coordinated regional development and accelerate the advancement of Chinese modernization.更多还原