On China’s Tax Policy,Fair Competition,Review Legal System Competition Review Of Tax Policy In China

At the moment of the rapid development of China’s socialist market economy,tax policy as a regulator of economic development,has the importance that cannot be ignored,it is one of the means of intervention and regulation of the state for the market economy,the state only through enough taxation,can the society get a good operation and sustainable and healthy development,taxation in the country to provide an economic foundation for the steady development,in turn will have multiple impacts on the social economy.A sound and effective tax policy can further stimulate market competitiveness and promote high-quality economic development,thereby contributing to the in-depth formation of a unified national market,while the tax policies promulgated and implemented by some local governments with colors such as eliminating and restricting competition will break the market order,which is not conducive to the formation of a fair competition mechanism,cannot play the positive effect of taxation,and will also have a negative impact on optimizing the business environment.In recent years,the introduction of relevant policies has made the structure of the fair competition review system basically established,and in 2016,the State Council issued the "Opinions on Establishing a Fair Competition Review System in the Construction of the Market System",which put forward the preliminary concept of establishing a fair competition review system.In the field of taxation,the main purpose of fair competition review is to create a fairer and more effective market competition environment,limit the negative impact of excessive or abusive tax policies on the market economy,and realize the principle of tax fairness.In 1981,the theory of competitive neutrality originated in Australia,while implementing the competitive neutrality policy,the Australian government also promoted fair competition review by issuing compensation incentives to local governments that actively implemented relevant policies,thereby reducing government intervention in the competition mechanism,accelerating the development and transformation of the Australian economy,and creating a fairer market competition environment for many enterprises.The Organisation for Economic Co-operation and Development(OECD)takes the theory of competitive neutrality a step further: no business operating in an economic market has an undue competitive advantage or competitive disadvantage.The United States was the first country in the world to implement a fair competition policy,and its anti-monopoly law system has had a profound impact on many countries around the world.The EU has also made it clear in the Treaty on the Functioning of the EU that the tax policies set by the member states must not be harmful to fair competition in the Community economy.There are still many problems in the application of fair competition review in the field of taxation in China that need to be further solved,such as the relatively single standard for reviewing tax policies,not paying attention to substantive review,and the incentive mechanism is not sound enough.Therefore,in order to break down regional economic barriers and promote the free flow of various economic factors between regions,selective criteria should be appropriately introduced in the process of reviewing tax policies,and the substantive reasonableness of tax policies should be increased.Further refine the examination objects,examination methods,examination standards and exception provisions,so as to establish a scientific fair competition review system and give full play to the positive role of tax policies to promote the further development of the socialist market economy.