公平竞争审查视角下的税收优惠政策及其完善路径

On the Preferential Tax Policies and Their Improvement Paths from the Perspective of FairCompetition Review

在各种完善税收优惠政策的路径中,公平竞争审查路径相对于其他路径具有显著的优势。税收政策公平竞争审查标准的适用要遵循“两阶段三环节”的审查步骤。公平竞争审查视角下,我国部分税收优惠政策存在实质上违反公平竞争要求、形式上缺少上位依据或不符合例外规定适用要件的问题。为此,应促进税收优惠政策从特定型优惠向非特定型优惠发展,夯实少数保留的特定型税收优惠的上位依据基础,推动税收优惠政策符合例外规定适用要件。

Among the various ways to improve the preferential tax policies,the path of fair competition review has significant advantages over the other ones.The 2-stage-and-3-link review steps apply to the fair competition review standard.Under the perspective of fair competition review,there are some problems in some tax preferential policies in China,such as violating the requirements of fair competition in substance,lacking the upper basis in form,or failing to comply with the application requirements of the exception provisions.To this end,it is necessary to promote the development of preferential tax policies from specific preferential treatment to non-specific preferential treatment,consolidate the basis for the upper basis of a small number of reserved specific preferential tax policies,and promote the preferential tax policies to meet the requirements for the application of exceptional provisions.