论地方政府不正当竞争行为及其法律规制
On the Local Government Unfair Competition Act and its Legal Regulation
Ge Fang-lin(Henan Normal University)
14권 2호, 119~142쪽
초록
地方政府不正当竞争行为是我国在经济社会转型过程中政府失灵的一种表现形式,它经历了行政垄断阶段、财税竞争阶段和低人权竞争阶段。行政垄断是地方政府及其授权的组织为了地方利益,对市场进行干预,利用公权力对外地企业设置障碍或者给予本地企业以优惠,使其在市场竞争中获得优势地位。财税竞争是指各地政府通过低税率或者采取其他有效降低税负的方法,来吸引外来资本的政府行为。“低人权”竞争是地方政府在招商引资活动中,常常采取一种“低人权”竞争策略,通过降低辖区居民的人权保护水平,削减其应当享有的社会福利,形成一种低成本洼地,以吸引资本的流入。地方政府实施的不正当竞争行为,侵蚀了社会整体利益,降低了经济干预权力的有效性,降低了社会成员对其认同度。因此,必须规制地方政府不正当竞争行为,建构地方政府竞争秩序。财税分权改革使地方政府获得了实施不正的竞争的动机、政绩考核制度使地方政府官员形成了实施不正竞争的动机、这是地方政府不正当竞争产生的外部原因;经济法自身的外部性问题是地方政府不正当竞争产生的内在原因。因此,规制地方政府不正当竞争行为,首先,必须完善一些基础性法律制度,比如,建立司法审查制度,司法审查制度属于国家治理中的基础性制度,从程序意义上讲,它提供了一套解决政治经济权力冲突的法律化机制,一方面通过分辨地方政府正当的竞争与不正当竞争,进而对地方政府不正当竞争行为进行矫正,将脱离宪法制约的经济干预权力行为重新纳入宪法轨道;另一方面在司法审查过程中,修复受损的社会整体利益,补偿受损的个体利益,从而保障公民的基本权利。因此,司法审查制度能够识别地方政府不正当竞争行为并加以矫正,维护统一、自由、公平的市场竞争秩序,保障公民的基本权利。然后,改革财税制度,调整地方政府的利益结构,通过财税制度的改革,调整地方政府利益结构,使地方政府的经济理性与公共理性相一致,即它的经济人动机能够为经济干预权力运行提供正向激励,从而使地方政府通过经济干预权力获得的“利益”与社会整体利益相融合,以消除地方政府不正当竞争行为产生的根源.建立以财产税主体的地方税体系,改革增值税和消费税制度,开征环境税,完善转移支付制度。
Abstract
The unfair competition behavior of local government is a form of government failure in the process of economic and social transformation in China、which has went through the administrative monopoly the fiscal competition and low human rights competition stages. Administrative monopoly refers to the intervention of local governments and their authorized organizations in the market for local interests, and the use of public power to set obstacles or give preferential treatment to foreign enterprises, so that they can obtain a dominant position in the market competition. Fiscal and tax competition refers to the government behavior that local governments attract foreign capital through low tax rate or other effective ways to reduce tax burden. “Low human rights” competition means that local governments often adopt a “low human rights” competition strategy in attracting investment. By reducing the level of human rights protection of residents in their jurisdiction and reducing the social welfare they should enjoy, they form a low-cost bottomland to attract capital inflows. The unfair competition implemented by local governments has eroded he overall interests of the society, reduced the effectiveness of economic intervention power, and reduced the degree of social members’ recognition of it. The reform of fiscal and tax decentralization has made the local government obtain the motive of carrying out improper competition, and the performance appraisal system has made the local government officials form the motive of carrying out improper competition, which is the external cause of the local government’s unfair competition. The external problem of economic law itself is the internal reason of local government unfair competition. Therefore, we must regulate the local government unfair competition act, and construct the competition order between local governments. Firstly, we should improve some basic legal systems, such as, establishing the judicial review system, to distinguish and rectify the local government unfair competition act、maintaining a unified, free and fair market competition order and protecting citizens’ basic rights. And then, we should reform the fiscal and taxation system, and adjust the structure of the interest of the local government, to eliminate the root of the local government unfair competition act. establishing a local tax system with property tax as the mainstay, reforming the value-added tax and consumption tax systems, introducing an environmental tax, and improve the transfer payment system.
- 발행기관:
- 법과정책연구원
- 분류:
- 비교법학