税式支出是为实现经济和社会目标,通过税收制度而发生的政府支出,或者讲是政府通过税收体系进行的支出。税式支出是一个新事物,不是对税收优惠的简单重复,而是对税收优惠的理论创新。作为一种支出,需要对税式支出进行科学化、系统化的管理。本文拟结合我国的税收优惠政策存在的问题,对运用税式支出理念管理和规范我国的税收优惠政策作简单探讨。 Tax expenditures are government expenditures incurred through the tax system to achieve economic and social goals, or government expenditures through the tax system. Tax expenditure is a new thing, not a simple repetition of tax incentives, but a theoretical innovation in tax incentives. As a kind of expenditure, tax expenditure needs to be scientifically and systematically managed. This paper intends to combine the problems existing in the tax preferential policies in our country and briefly discusses the application of tax expenditure management and the preferential tax policies in our country.