时下,在招商引资上项目的热潮中,不少地方政府竞相出台减免土地相关费用、税收、电费等方面的优惠政策取悦投资者,以期达到吸引外部资源发展当地经济的目的。这些自认为是一种优化投资环境的举措,实质上不少是超越法律的政策行为,并对当地经济发展将产生一定负面的影响。 其一,不利于企业间的税负公平,实际上形成厚此薄彼的不公平的 Nowadays, during the upsurge of attracting investments, many local governments are competing to prescribe preferential policies on land-related fees, taxes and electricity charges to please investors so as to achieve the goal of attracting external resources and developing local economy. These measures consider themselves as a measure to optimize the investment environment. In essence, many are policies that go beyond the law and will have a negative impact on the local economic development. First, it is not conducive to the fairness of the tax burden among enterprises. In fact, it is unfair to pay such dividends