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公平竞争相关涉税政策文件条款,一图读懂→
蓝色柳林财税室· 2025-09-10 11:11
Group 1 - The article discusses the conditions under which policy measures can be drafted, emphasizing the need to avoid restrictions on market entry and exit [4][5][6] - It highlights that policies must not include provisions that limit the free flow of goods and factors, such as discriminatory charges or requirements for local and foreign operators [4][5][6] - The article specifies that any policy measures affecting production costs must have legal or administrative basis and cannot provide selective tax benefits to specific operators [5][10][11] Group 2 - The article outlines that policy measures should not force or facilitate monopolistic behavior among operators, nor should they exceed legal authority in setting government prices [6][15][16] - It states that any measures that may restrict competition must meet certain criteria, including alignment with national security or public interest, and must have a defined implementation period [8][18] - The article emphasizes the importance of fair competition reviews for any policy measures that could potentially limit competition [10][17]