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2007年起国家将在中部六省的指定地区和特定行业比照适用东北振兴的增值税优惠政策。也许税收优惠措施将来可能成为国家用以推动某个区域的经济法发展的主要政策工具。东北振兴和中部崛起中所采用的这一区域性和行业性相结合的增值税优惠措施具备国家援助行为的特性,应从该类国家援助行为能否起到平衡地区发展的作用和行为是否符合必要性、均衡性标准角度考量需否将其作为将来的反垄断法可适用除外的行为。
Since 2007, the state will apply preferential policies for value-added tax rejuvenated in the northeast in the designated areas and specific industries in the six central provinces of the PRC. Perhaps tax incentives may in the future be the main policy instrument used by the state to promote the development of economic law in a particular region. The combination of regional and industrial VAT incentives adopted in the rejuvenation of the northeast and central China’s rise possesses the characteristics of state aid behavior. Whether or not the aid actions of such countries should play a role in balancing the development of the region meets the requirements Sexual, balanced standard point of view whether it needs to be the antitrust law applicable to the exclusion of behavior.