地方惡性財稅競爭困局的破解──以《公平競爭審查條例》為視角

Resolving the Dilemma of Local Vicious Fiscal and Tax Competition: From the Perspective of the Regulation on Fair Competition Review

在全面依法治國的背景下，完善公平競爭審查制度對規範地方財稅政策意義重大。當前，地方惡性財稅競爭頻發，破壞市場公平競爭，違背財稅法治要求，阻礙全國統一大市場建設。《公平競爭審查條例》的頒行，為破解地方惡性財稅競爭困局提供了新方案。然而，現行的財稅政策公平競爭審查制度尚存不足之處，亟需構建一個以財稅中性原則為核心的實施框架，將財稅公平原則納入競爭評估的考量指標，引入競爭支付制度以激勵審查。

Under the backdrop of Advancing Law-Based Governance, improving the fair competition review system is of great significance for regulating local fiscal and tax policies. Currently, the frequent occurrence of vicious local fiscal and tax competition undermines market fairness, contradicts the rule-of-law requirements for fiscal governance, and hinders the development of a unified national market. The enactment of the Regulation on Fair Competition Review offers a new solution to resolve the dilemma of local vicious fiscal and tax competition. However, the existing fair competition review mechanism for fiscal and tax policies still has shortcomings. It is urgent to establish an implementation framework centered on the principle of fiscal neutrality, integrate the principle of fiscal equity into competition assessment criteria, and introduce incentive mechanisms such as a competitive compensation system to encourage compliance.