论上海自贸区税收优惠法律制度的完善

规范、清理税收优惠是实现法治、实现公平竞争的必由之路。长期以来，在法律工具主义思潮下，税收优惠的异化破坏了公平竞争的环境。具体到上海自贸区内的税收优惠制度，在肯定其创新性、科学性的基础上，未来区内税收优惠制度还有很大的提升空间。首先需落实税收法定原则，在合理性证成的前提下，做到自贸区税收优惠的合法性证成；其次在立法的价值取向上，应以税收中立为导向，防止对竞争政策的破坏；最后在立法的事前事中事后评价上，要纳入比例原则作为考量税收优惠正当性的依据。通过上述手段才能维系税收优惠与竞争中立二者之间的协调，促进上海自贸区的进一步发展。

Research on the Legal System of the Tax Incentive in Shanghai Free Trade Zone

Regulation and cleaning up tax incentives is the only way to realize the rule of law and realize fair competition. For a long time, under the trend of thought of the legal doctrine, the alienation of the tax preference has destroyed the environment of fair competition. Specific to the Shanghai Free Trade Zone tax incentives, in the affirmative on its innovative, scientific basis, in the next area of tax incentives have a lot of room for improvement. First of all need to implement the tax legal principle, premise in the rationality of the card, do the legitimacy of FTA preferential tax certificate; secondly on the value orientation of the legislation, tax neutral oriented, to prevent the destruction of competition policy. Finally in the legislation of the ex ante and ex ex post evaluation price, should be included in the principle of proportionality as a basis for consideration of tax preference legitimacy.