競爭中性視域下規範專門稅收優惠政策的法治路徑──以公平競爭審查為依託

The Legal Pathway to Regulating Specific Tax Incentive Policies Under Competitive Neutrality: A Framework Relying on Fair Competition Review

通觀現行稅收優惠政策，專門主體、專門行業型成為主流形態。稅收優惠以差異化稅負安排為特徵，本質係一種租稅特權，與競爭中性存在天然背離之嫌。然此種背離能否正當化不可一概而論，當借助比例原則工具逐層剖析檢視。在全面深化改革、推動中國式現代化的背景之下，健全稅收制度、規範稅收優惠政策已然成為時代之需。為確保專門稅收優惠沿著公平向度規範化發展，應當遵循階層化的規範清理方案。未透過競爭中性審視的專門稅收優惠，當嚴格依循比例原則與公平競爭審查制度的核心要求，系統考量正當性、合理性與合法性，實現三者融貫統一；保留者宜從行業、地區兩個向度切入，逐步擴大適用範圍，推動其整體向普適性稅收優惠邁進，進而最大限度降低對公平競爭秩序的衝擊風險。

Upon comprehensive review of existing tax incentive policies, it is evident that sector-specific and industry-specific incentive policies have become the predominant form. Tax incentives are characterized by differentiated tax burden arrangements, which are inherently constitute fiscal privileges that raise prima facie concerns regarding their compatibility with competitive neutrality. However, the justifiability of such divergence cannot be uniformly determined and must be subjected to a tiered analytical examination through the application of the proportionality principle. Under the background of comprehensively deepening reform and advancing Chinese-style modernization, it has become a pressing contemporary requirement to refine the tax regimes and standardize tax incentive policies. In order to ensure the standardized development of specific tax incentives along equitable dimensions, a stratified regulatory rationalization scheme should be instituted. Among them, for the special tax incentives that have not passed the competition neutral review, the principle of proportionality and the core requirements of the fair competition review system should be strictly followed, and the legitimacy, rationality and legitimacy should be systematically considered to achieve jurisprudential coherence among these three. Under the reservation, it is also necessary to start from the two dimensions of industry and region, gradually expand the scope of application, and promote it to move towards universal tax incentives, so as to minimize the risk of impact on the fair competition order.