地方政府税收优惠政策的理论分析与治理路径  

Theoretical Analysis and Governance Path of Local Government Preferential Tax Policies

作　　者：张雯 ZHANG Wen(Faculty of Graduate Studies and Research,People’s Public Security University of China,Beijing 100031)

机构地区：[1]中国人民公安大学研究生院,北京100031

出　　处：《长治学院学报》2025年第1期49-55,共7页Journal of Changzhi University

摘　　要：税收优惠政策是财税体制改革的重点,其本质在于运用较低的税负来调整经济运行方式并满足社会发展要求。税收优惠政策的正当性基础在于税收法定原则,同时也必须满足竞争中立原则,保证同一行业在相同的地区享有相同的税负,在不同地区的税负差距趋于合理化。但我国现存税收优惠政策体系混乱,中央与地方税收优惠立法权界定不明,政府越权制定税收优惠政策的现象频繁发生,同时面临缺乏相应审查机制的困境。因此,在完善税收优惠立法的基础上,完善税收优惠体系,突出公平竞争原则的作用,将税收优惠政策纳入税式支出制度,才能发挥税收优惠政策促进全国统一大市场建设的作用。Preferential tax policy is the focus of the reform of the fiscal and taxation system,the essence of which lies in the application of below-standard tax treatment in order to adjust economic operation and meet deve-lopment requirements.The legitimacy of preferential tax policy is based on the principle of tax law,and it must also meet the principle of competitive neutrality to ensure that the same industry enjoys the same tax burden in the same region,and the tax burden gap in different regions tends to be rationalized.However,the existing preferential tax policy system in China is chaotic,the legislative power of central and local tax preference is not well defined,and the phenomenon of the government overstepping its authority to formulate preferential tax policy occurs frequently,and it also faces the dilemma of the lack of a corresponding review mechanism.Therefore,on the basis of improving the tax preference legislation,perfecting the tax preference system and highlighting the role of the principle of fair competition and incorporating the preferential tax policy into the tax expenditure system can give rull play to the role of preferential tax policy in promoting the construction of the national unified market.

关 键 词：税收优惠政策 税收法定主义 公平竞争原则 税式支出制度 

分 类 号：F419.9[经济管理—产业经济]