区域税收优惠政策的公平竞争审查:困境、原因及破解  

Fair Competition Review of Regional Tax Preferential Policies:Predicaments,Reasons and Solutions

作　　者：蔡婧萌 

机构地区：[1]北京化工大学文法学院

出　　处：《税务研究》2023年第6期71-77,共7页

基　　金：北京市社会科学基金青年项目“竞争政策视角下北京市实施公平竞争审查制度的研究”(项目编号:18FXC016)的阶段性研究成果。

摘　　要：对区域税收优惠政策进行公平竞争审查是有效打破地方保护与市场分割,建设全国统一大市场的重要路径之一。但在审查过程中仍存在审查流于形式、审查概念抽象模糊、审查标准不易操作等问题。是否对跨地区交易和竞争造成实质性阻碍是判断“歧视性”与给予“特定经营者”税收优惠合法与否的核心。在进行审查时,审查主体应确保税收优惠政策与建设全国统一大市场的公平竞争审查的核心目标相符,还应评估税收优惠政策的激励作用、适用比例原则,提高审查透明度,准确运用经济观察法,明晰例外规定的适用逻辑,推进区域税收优惠政策的公平竞争审查向法治化、规范化、精细化发展。and vague concepts,and unwieldy review criteria.The kernel to determine whether there is a"discriminatory"or"specific identity-oriented"preferential tax policy is to evaluate whether the policy causes substantial obstacles to cross-regional transactions and burdens to competition,rather than treating different operators variously.Moreover,reviewers should make sure that certain policies are in line with the fair competition review system's fundamental objectives,evaluate the incentive effects of preferential tax policies,apply the principle of proportionality,increase the transparency of reviewing process,and use the economic observation method to clarify the logic of application of exception provisions.Those discussions are expected to propel the development of fair competition review to a new stage of legalization,standardization and refinement.

关 键 词：税收优惠 公平竞争审查 全国统一大市场 税收竞争 

分 类 号：D922.294[政治法律—经济法学] D922.22[政治法律—法学] F812.42[经济管理—财政学]