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财政贴息是政府提供的一种补贴形式,广泛存在于我国多个行业领域。财政部有关财政贴息的规定主要以规范性文件和通知形式存在,效力等级低、内容简单。财政贴息应遵守法律保留原则。相关法律中应有财政贴息的原则性规定,同时留给行政机关灵活处理的充分余地。对财政贴息活动的法律控制,实体方面应遵守比例原则,程序方面应实现程序规范化,并引入公众参与和信息公开。
Fiscal discount is a kind of subsidy provided by the government and widely exists in many industries in our country. The provisions of the Ministry of Finance on financial discount mainly exist in the form of normative documents and notices with low level of effectiveness and simple content. Fiscal interest deduction should comply with the principle of legal retention. Relevant laws should have the principle of financial interest subsidy provisions, while leaving the administrative organs flexible enough room. The legal control of financial discount activities, the entity should comply with the principle of proportionality, procedures should be standardized procedures, and the introduction of public participation and information disclosure.