Abstract: the principle of competition neutrality requires the government to hold an impartial and neutral attitude towards state-owned enterprises and private enterprises in the competitive market, and state-owned enterprises do not gain improper competitive advantages due to their special relationship with the government.The principle of competition neutrality has formed a more consistent and specific requirement through the legal evolution of domestic law, regional law, multilateral international agreements and international soft law.China′s Free Trade Zone legislation and competition policy legislation initially establish the principle of competition neutrality, and have the feasibility foundation of the principle of competition neutrality.In order to further practice the principle of competition neutrality, we should make clear its scope of application, improve the governance mechanism of state-owned enterprises, restrict the government′s behavior of influencing competition, and establish the relevant implementation and dispute resolution mechanism, so as to make it an important part of the construction of legal business environment.

Key words: competition neutrality, legal business environment, state-owned enterprises, private enterprises, competition policy