地方财政部门公平竞争审查实务问题探讨

On the Fair Competition Review Practice of Local Financial Departments

自国务院2016年着手构建公平竞争审查制度以来,各级财政部门关于政府采购、财政奖励或补贴以及涉及减免税收、行政事业性收费、政府性基金等政策措施就成为被审查的重点领域。研究发现,由于中央与地方之间财权与事权关系的立法不够完善、公平竞争审查制度不够健全等原因,造成工作实际中地方财政部门对公平竞争审查制度把握不准确,工作中面临诸多问题和疑惑。通过研究进一步理清现有公平竞争审查标准中涉及财政部门的具体规定,为今后完善财政部门建立自我审查制度及财政补贴政策专门审查标准提供重要参考。

Since the State Council set out to establish a fair competition review system in 2016,the policies and measures by the financial departments at all levels regarding government procurement,financial incentives or subsidies,tax reductions,administrative fees,governmental funds and so on,have become the focus of the review.This paper finds that problems like the inadequacy of financial legislation on the relationship between the central government and local governments regarding financial powers and administrative duties,and the lack of a sound fair competition review system and so on,leads to the misunderstanding of the fair competition review system by the local financial departments in practice,resulting in some problems and doubts.This research,on the one hand,further clarifies the specific regulations in the existing fair competition review standards regarding financial department,and,on the other hand,provides important references for improving the self-examination system within the financial department and establishing special review standards for financial subsidy policies.