地方政府招商引资优惠“小政策”问题及改进对策建议  

"Small Policy"Issues for Local Government Investment Promotion Preferential Policies and Its Improvement Suggestions

作　　者：杨亚军[1] 朱寒秋 Yang Yajun;Zhu Hanqiu

机构地区：[1]审计署审计科研所 [2]审计署驻重庆特派员办事处

出　　处：《财政科学》2024年第8期73-81,共9页Fiscal Science

摘　　要：近年来,地方政府在招商引资中采取了一些违规和不合理的招商引资优惠“小政策”并导致不良后果。这些“小政策”包括违规实施税费减免等优惠政策,违规提供融资支持,随意许诺或兑现优惠政策,不切实际外资招引要求下的假外资导致招商资源被套取,实施超财政承受能力或违反上位法的优惠政策,对不恰当产业结构和竞争性领域等实施优惠政策。对此,建议地方政府应确立适宜的重点招商产业方向和投资方式;贯彻建设全国统一大市场要求,清理规范招商优惠“小政策”;严格兑现优惠政策以提高招商优惠政策实施效果;加强招商引资全方位监督以减少招商工作的失误和舞弊,从而促进提升招商引资优惠的合法合规性和实施效果。In recent years,local governments have adopted some illegal and unreasonable"small policies"in the process of preferential policies for investment promotion,which have led to adverse consequences.These"small policies"include the illegal implementation of preferential policies such as tax reductions and exemptions,illegal provision of financing support,arbitrary promises or fulfillment of preferential policies,fake foreign investment under unrealistic foreign investment attraction requirements that lead to the siphoning of investment resources,implementation of policies that exceed fiscal capacity,or violate the preferential policies of superior laws and implement preferential policies for inappropriate industrial structures and competitive fields.In this regard,it is recommended that local governments should establish appropriate key investment promotion industry directions and investment methods,implement the central government's requirements for building a unified large market to clean up and standardize"small policies"for investment promotion,strictly implement preferential policies to improve the implementation effect of preferential investment promotion policies,and strengthen all-round supervision of investment promotion to reduce mistakes and fraud in investment promotion work,so as to promote the legality,compliance and implementation effect of investment promotion preferences.

关 键 词：招商引资优惠政策 税收减免 财政风险 

分 类 号：F812.7[经济管理—财政学]