民营经济是我国重要的财源基础，在进一步优化民营经济发展环境的政策导向下，税收政策是促进民营经济高质量发展的关键举措。税收优惠更是民营经济与其他经济形式实现平等发展面临的关键问题。目前，由于缺乏有效税法规制，我国税收优惠面临项目多、规模大、层级多、涉及面广、交错复杂的困境，尤其一些地方在某些税收优惠政策方面对民营企业区别对待，在民营企业与国有企业之间形成逆向调节，使资源流动不再取决于市场而是受制于税收优惠。税收优惠的正当性只有经过比例原则的检验，使经济政策、社会政策等主要目的与量能平等负担原则之牺牲符合适宜、最少损害及相当性原则，才能实现课税平等。我国目前主要存在行政机关复议附带审查、行政诉讼中的一并审查，以及立法机关的备案审查等三种针对规范性文件的监督程序，三者功能虽有重叠但定位不同，应探索建构各具特色又相互支援的后续处理机制。

民营经济, 税收优惠, 量能课税, 比例原则

The private economy is a significant source of financial resources for China. Under the policy guidance of further optimizing the development environment for the private economy, tax policies serve as crucial measures to promote high-quality development of the private economy. Among them, tax preferences are a key issue for the private economy to achieve equal development with other economic forms. Currently, due to the lack of effective tax regulations, China’s tax preferences face challenges such as numerous projects, large scales, multiple levels, broad coverage, and intricate complexities. In particular, some localities discriminate against private enterprises in certain tax incentive policies, leading to adverse adjustments between private enterprises and state-owned enterprises. This results in resource allocation no longer being driven by the market but rather being constrained by tax preferences. The legitimacy of tax preferences can only be validated through the principle of proportionality, ensuring that the primary objectives of economic and social policies, as well as the principle of equal burden according to ability, align with the principles of suitability, minimal harm, and proportionality, thereby achieving tax equality. Currently, China primarily has three supervisory procedures for normative documents: supplementary review during administrative reconsideration, concurrent review in administrative litigation, and filing review by legislative bodies. Although these procedures have overlapping functions, they have distinct orientations. On this basis, it is necessary to establish follow-up processing mechanisms that are distinctive yet mutually supportive.