全面规范税收优惠政策 着力构建全国统一大市场

Group 1 - The core viewpoint of the article emphasizes the importance of standardizing tax incentive policies as a strategic measure to build a unified national market and enhance the foundational system of the market economy [1][4] - Standardizing tax incentive policies is an inherent requirement for constructing a unified national market, which is essential for promoting high-quality development [1][2] - Tax incentive policies must align with macroeconomic orientations to facilitate market unification and break down administrative barriers, thereby enhancing domestic circulation [1][2] Group 2 - Current tax incentive policies exhibit deep-seated contradictions, particularly in the distribution of benefits, where local demands may conflict with overall goals [3] - The existing tax-sharing mechanism, focused on production stages, leads local governments to prioritize attracting businesses over enhancing consumer experiences [3] - There is a need for clearer legal authority in tax law and a stronger enforcement of tax regulations to prevent local governments from implementing arbitrary tax incentives [3] Group 3 - A multi-dimensional approach is necessary to effectively standardize tax incentive policies, focusing on legal, institutional, directional, and regulatory aspects [4][5] - Establishing a centralized tax legislation system is crucial to prevent local governments from creating market barriers through unauthorized tax incentives [4] - The reform should also include improving the fiscal relationship between central and local governments to ensure equitable distribution of resources and support for underdeveloped regions [5] Group 4 - Transitioning to a neutral innovation support system is essential, reducing differentiated incentives for specific regions or industries while expanding the coverage of universal policies [5] - Emphasis should be placed on supporting foundational research and the transformation of results to drive the development of new productive forces [5][6] - Enhancing regulatory effectiveness through a comprehensive monitoring system is vital to ensure fair competition and the proper implementation of tax incentive policies [6]