有些地方违规招引空壳企业搞开票经济，税务部门加大核查力度

Core Viewpoint - The National Taxation Administration is intensifying efforts to address tax-related issues in local governments' irregular investment promotion practices, which distort market order and threaten the construction of a unified national market [1][6]. Group 1: Tax Issues in Local Investment Promotion - Local governments are breaching tax laws and fiscal systems by offering excessive tax rebates and incentives to attract businesses, leading to distorted business location choices and disrupted tax order [1][5]. - The phenomenon of attracting "shell companies" for "invoice economy" is prevalent, where localities prioritize quantity over genuine industry development, resulting in minimal economic activity and increased risks of tax fraud [4][6]. Group 2: Policy Responses and Recommendations - The National Taxation Administration is enhancing monitoring and verification of irregular investment practices, urging local governments to amend or abolish non-compliant tax agreements [6][7]. - Experts suggest improving the local tax system and increasing the share of local taxes to reduce reliance on easily movable tax sources, thereby refocusing on the real economy [7][8]. - Recommendations include shifting fiscal support from tax rebates to long-term competitiveness measures such as R&D subsidies and enhancing the business environment through fair competition reviews [8]. Group 3: Case Studies and Local Practices - A case from Jiangsu Province highlights the return of government subsidies due to non-compliance with relevant policies, illustrating the risks associated with irregular tax practices [5]. - The introduction of fair competition review guidelines in Taizhou, Zhejiang Province, aims to shift the focus from tax incentives to improving the overall business environment [8].