税收优惠政策公平竞争审查的现状检视及规范进路

Current Status Review and Standardized Approach of Fair Competition Review of Tax Preferential Policies

摘要: 现阶段，我国税收优惠政策制定机关对于税收优惠政策进行公平竞争审查时遵循两阶段三环节的审查步骤，即在第一阶段对税收优惠政策进行形式审查和实质审查，第二阶段审查税收优惠政策能否适用例外豁免。当税收优惠政策两阶段审查都不能通过时，此项税收优惠政策就得进行调整或者不得出台。清晰的公平竞争审查流程极大助力了税收优惠政策清理工作，但同时我们也要意识到由于我国公平竞争审查标准核心概念模糊、实质性审查标准缺失以及例外规定适用存在不合理现象造成税收优惠政策存在形式上缺乏上位法依据、实质上违背公平竞争要求以及个别税收优惠政策不符合例外规定适用条件的现象，为此我们应该在解释核心概念的基础上明确公平竞争审查标准、提炼实质性审查标准以及建立健全例外适用的规则控制，推动税收优惠政策公平竞争审查的规范化、法治化、精细化。

Abstract: At present, the tax preferential policy formulation authorities in China follow a two-stage, three-step review process when conducting a fair competition review of tax preferential policies. That is, in the first stage, they conduct a formal and substantive review of tax preferential policies, and in the second stage, they examine whether tax preferential policies can be exempted from exceptions. If the two-stage review of tax preferential policies cannot be passed, this tax preferential policy must be adjusted or cannot be introduced. The clear process of fair competition review has greatly assisted in the cleaning up of tax preferential policies. However, at the same time, we should also be aware that due to the unclear core concept of China’s fair competition review standards, the lack of substantive review standards, and the unreasonable application of exception provisions, there is a lack of upper level legal basis in the form of tax preferential policies, a substantial violation of fair competition requirements, and individual tax preferential policies that do not meet the application conditions of exception provisions. Therefore, based on explaining the core concept, we should clarify the fair competition review standards, extract substantive review standards, and establish sound rules and controls for exception application, promoting the standardization, legalization, and refinement of fair competition review of tax preferential policies.