数据要素领域地方财税政策公平竞争审查标准探究-《集美大学学报》（哲社版）

文章信息/Info

Title:: Fair Competition Review Standards for Local Fiscal and Tax Policies in the Field of Data Elements

Author(s):: LI Xiaohui; WANG Junchen; （School of Law,Xiamen University,Xiamen 361005,China）

Keywords:: data elements; local government fiscal policy; fair competition review; legality standard; reasonableness standard

摘要:: 随着我国逐渐加强数据要素市场的建设，各地方政府为推动数据要素产业发展不断制定配套的财政补贴、税收优惠等财税政策，而各地出台的财税政策可能对数据要素市场产生排除、限制竞争的效果，这理应通过公平竞争审查制度予以约束。但是，目前数据要素市场化中的地方财税政策受公平竞争审查的约束有所不足，主要体现为公平竞争审查标准容易异化为合法性审查标准，以及存在合理性审查标准引入不足等问题。针对上述问题，基于对公平竞争审查标准二元划分为合法性审查标准与合理性审查标准的认识，可将地方财税政策的合法性审查标准细化为权限合法、内容合法和程序合法，并从正当性、公平性和科学性3个方面构建合理性审查标准。

Abstract:: China is gradually strengthening data element marketization,and there is a tendency of generalization of fiscal and tax policies such as financial subsidies and tax incentives,which have been continuously formulated by local governments to promote the data element industry,and which have formed a hidden danger of excluding and restricting competition in the data element market.Local fiscal and tax policies in the marketization of data elements should be regulated by the fair competition review system,but the current constraints of the fair competition review are insufficient.When the current fair competition review standard is applied to local fiscal and taxation policies in the marketization of data elements,there is the problem of alienation to the legality review standard and the lack of reasonableness review standard.To address this problem,the fair competition review standard can be binary divided into legitimacy review standard and reasonableness review standard.The former can be subdivided into the review of legal authority,legal content and legal procedure,and the latter can be constructed from the aspects of legitimacy,fairness and scientificity.