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税式支出是国家以牺牲一定的财政利益为代价,通过制定和执行特殊的税收政策、法规,减轻一部分纳税人的税收负担,以实现国家特定的社会经济目标.其推行有以下难点:1.税式支出总量难以把握.有人主张采取核定指标法来确定税式支出总量;有人认为可以用税收收入总额减去各项费用开支的办法来确定税式支出总量;还有的认为可以运用数学模式来确定税式支出总量.但上述方法均欠理想,倘若用于实际操作必会遇到许多困难和障碍.
Tax expenditure is the country at the expense of a certain financial interests, through the formulation and implementation of special tax policies and regulations, to reduce part of the tax burden on taxpayers in order to achieve the country’s specific socio-economic goals. The implementation of the following difficulties: Some believe that the total amount of tax expenditures can be determined by adopting the approved index method. Some people think that the total amount of tax expenditures can be determined by subtracting various expenses from the total tax revenue. Some people think that Use mathematical models to determine the total amount of tax expenditures, but these methods are less than ideal, if used for practical operation will encounter many difficulties and obstacles.