税收优惠与税式支出虽然很多方面都是一致的，但无论从优惠条款的制定，还是从优惠政策的执行，税式支出制度显然要比一般的税收优惠制度规范得多。首先，西方的税式支出制度比较重视对税收优惠的量化管理。它从征税主体出发来说明国家的支出行为，在概念上突出“支出”两个字 Tax concessions and tax expenditures Although many aspects are consistent, no matter from the formulation of preferential terms or from the implementation of preferential policies, the system of tax expenditures obviously is much more standardized than the general tax concession system. First of all, the western tax expenditure system places more emphasis on the quantitative management of tax incentives. It sets out from the subject of taxation the state’s expenditure behavior, with the concept of highlighting the word “expenditure”