跨国公司地区总部优惠政策的合理性分析——以经济法的效率价值为视角

On Rationality of Preferential Policy in Regional Headquarters of Multinationals——From the perspective of efficiency value of economic law

地区总部的优惠政策具有地区总部的奖励和补助力度与资本总额和科研投入直接相关、优惠力度相对于投资性公司大大加强、省级政府的优惠在奖金以及通关等问题上力度更强等特点。但由于优惠政策制定层级不一,在实践中也造成了地方政府间的不良竞争。因此,在优惠政策的制度权限上应当坚持"效率优先,兼顾公平"的原则,解决层级混乱,习惯法多于成文法的现状。

The preferential policies in regional headquarters have features as： the bonus and subsidy are closely related with total capital and input in scientific research, the extent of preferential policies is greatly enhanced relative to investment-type companies, so do the provincial government concessions in bonuses and customs clearance. But due to the preferential policy is formulated in various hierarchies, in practice also resulted in unhealthy competition among local governments. Therefore, the preferential policy should be formulated on the principles of＂ giving priority to efficiency, giving consideration to fairness＂, to solve hierarchic confusion, using more statute law rather than customary law.