产业保护与促进竞争是提高产业国际竞争力的两种政策取向。实践表明,以产业保护为取向的税收政策不仅实施效果有限、成本较高,而且政策的副作用正呈上升趋势。因此,应当对我国现行的倾斜式的税收政策进行改革,并向以促进竞争为取向的税收政策转变,着力创造公平、透明的竞争环境。 Industrial protection and promotion of competition are two policy orientations to enhance the international competitiveness of the industry. Practice shows that the tax policy based on industrial protection is not only ineffective but also costly, and the side effects of the policy are on the rise. Therefore, we should reform our existing taxation-oriented taxation system and shift to a taxation policy that promotes competition. We should strive to create a fair and transparent competitive environment.