Research On Fair Competition Review System Of Tax Preferential Measures

Preferential tax policies are significant ways for government to regulate economy and maintain social fairness,but in practice,they are easily abused by local governments and distort market competition.Therefore,preferential tax measures should be included in the scope of fair competition review.However,when emphasizing the basic status of competition policy,the functional mechanism and regulatory system of fiscal and tax policies should be considered comprehensively.Otherwise,the incompatibility between the two is easy to occur,which is not conducive to promoting the construction of fair competition review system,but also harmful to the current fiscal and tax policies playing their regulatory role.To better implement the review of fair competition of tax preferential policies,this thesis,based on the functions of tax preference and fair competition,constructs the categorization relationship.Based on this,it examines the existing system,analyzes the problems in the object of review of fair competition,review process and review standards,and references relevant systems overseas.Finally,it puts forward some suggestions for system improvement in the light of our national conditions.Chapter one analyzes the preferential tax measures and fair competition review system theoretically from the perspective of tax law and competition law.The first section clarifies the forms of tax preference policies and the regulatory fields of fair competition review system from the perspective of regulatory objects.The second section,based on the functions of tax incentives,sorts out the dynamic triple relationship between tax incentives and fair competition review when they play a role in different application fields.The third section analyzes the practice value and system value of tax preference fair competition review system.The fourth section combs the existing policies to achieve a more comprehensive understanding of the historical evolution of the fair competition review of tax preferential policies.Chapter two examines the problems of the tax preferential fair competition review system,mainly focusing on two aspects of the review object and the review standard,among which the system construction of the review standard is inseparable from the review process framework and the review specific standards.Therefore,the first section analyzes the incomprehensiveness of the object of review,from the legislative review of local power organs,the review of tax rulings with substantial tax preference effect and the lack of systematic cleaning of the stock of tax preference policies.The second section points out that the framework of the review process blurred the applicable boundary of the fiscal law and the competition law,which is manifested in the lack of the setting of the scope of the exemption and the scope of the application of the exception.The third section analyzes the problem that the standard of general review and exceptional review is not specific.The specific performance is the lack of systematic and refined setting of general examination standards and the lack of operability of exceptional examination standards.Chapter three analyzes the extraterritorial experience of tax preference fair competition review system.Because Australia has the most extensive coverage and high efficiency,it matches with the large amount of tax preference review and has reference significance.European Union agrees with our country in the idea of system setup,so we choose to analyze the experience of these two countries.The first section summarizes the review system of fair competition in Australia.On the one hand,it summarizes how to set up a comprehensive review scope covering the policies made by governments at all levels across the country as well as the existing and new policies.On the other hand,the five-step analysis method of "universal examination and exemption application" is adopted in the examination of fair competition of tax incentives in Australia.The second section sorts out the EU fair competition review system.On the one hand,it analyzes the advantages and disadvantages of extending the scope of state aid review to tax collection and administration from the aspect of review scope.On the other hand,it sorts out the review process of " the exception of application and automatic exemption + general review + adjudication exemption" and the review standard of "selective standard with tax reference as the core".Chapter four,based on the specific problems in the design of domestic tax preference fair competition review system and overseas experience,the localization suggestions are put forward from two aspects: expanding the scope of review and setting up the review standard system.As for the first section,combined with the combing of the multiple forms of tax incentives in Chapter one,the author puts forward suggestions on scope expansion and setting from the level of tax incentives formulated by legislative authorities,tax incentives in the process of law enforcement and the systematic cleaning of stock tax incentives.The second section combines the triple relationship between tax preference and fair competition review mentioned in the first chapter in the competitive and non-competitive fields,integrates the review process and the specific content of the review to set the review standards systematically,and respectively puts forward the setting of the application exclusion scope of tax preference in the review of fair competition and the system construction of the selective standards of tax preference in the review of fair competition.The scope of automatic exemption of tax preference on fair competition review and the quantitative setting of exemption criteria for review.