疫情背景下我国税收优惠制度的背离与矫正

Deviation and correction of Chinese Tax Preferential System under the background of Covid-19

税收优惠政策以灵活性强、手段温和等优势成为国家进行宏观调控的重要手段。新冠疫情期间,我国为推进企业复工复产有效进行,制定了一系列税收优惠政策。虽然其目的是为了推进企业的复工复产,稳定国家经济发展,但这一税收优惠政策不仅在制定主体上背离了税收法定的要求,亦偏离了中性原则的需要,对法律的稳定性以及纳税人权利的保护造成了一定损害。纳税人的同意是税法变更的基础,故疫情期间税收优惠政策的制定应当遵从法律的规定,通过重申制定主体的法定原则,并对其进行绝对和相对的优化取舍,以实现制定主体的法律规范化;通过审慎定位税收优惠的功能,回归实质性税收中性原则,最终达到化解法律冲突的目的。

Tax Preferential System has become an important means for the country to carry out macro-control with the advantages of strong flexibility and moderate approaches.During the period of Covid-19,China has effectively formulated a series of preferential tax system to promote the resumption of work and production of enterprises.Although the overall purpose is to promote the resumption of work and production of enterprises in order to stabilize the country's economic development,the practice of Tax Preferential System in the formulation of the main body contrary to the tax statutory requirements,and also deviated from the neutral principle needs,which has caused certain damage to the stability of the law and the protection of taxpayers'rights.The taxpayer's consent is the basis of the changes of tax law.Therefore,Tax Preferential System should comply with the provisions of the law.By reaffirming the statutory principles of the formulation entity and making absolute and relative optimizations,the formulation of the entity's legal standardization can be achieved;through prudent positioning the function of tax incentives,the principle of substantive tax neutrality can be returned to and ultimately the goal of resolving legal conflicts can be achieved.