It is a challenge to adopt what standards to govern tax incentives in building a unified national market in China.Different types of tax incentives make it difficult to adopt a unified regulation for them at the legislative level,and it is not universally applicable to adopt the legal compliance standard in governing the tax incentives.To build a unified national market and create a level playing field,non-discrimination standard should be adopted in the fair competition review of tax incentives.Given that comparison is a basic approach to defining discrimination,the discriminatory review of tax incen-tives requires the presence of objectively comparable situations.These situations should be defined based on the purposes of the tax expenditure incentive measures and the nature or structure of the underlying tax regime—the benchmark tax system on which the tax incentives depend.Therefore,the non-discrimination standard for the fair competition review of tax incentives comprise three elements:the benchmark tax system,tax expenditure incentive measures,and objectively comparable situation.
关键词
税收优惠/公平竞争审查/合法标准/非歧视标准
Key words
tax incentives/fair competition review/legal compliance standard/non-discrimination standard
维普
万方数据