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在20世纪30年代,西方资本主义国家为了应付严重的经济危机,保持经济的稳定增长,开始对经济实施大规模的干预。这种干预在税收上的表现之一,便是利用种种税收优惠项目的安排来贯彻政府的经济社会政策。从本质上讲,这些税收优惠项目具有财政支出的性质。最早注意到这一问题的是英国利润和所得课税委员会。1955年,该委员会的一份报告曾经指出,税收制度中所安排的许多税收的减税,“实际上相当于用公共的货币提供津贴”。从那以后,税收优惠问题的研究便不再仅仅从税收的角度,而是被扩展到支出的角度,从税收和支出的结合上来进行。本文以税式支出政策的目标为分类标准,归纳总结了国外实施税式支出政策的情况及成功经验,并结合我国具体国情,对完善我国的税式支出政策提出了几点建议。
In the 1930s, in order to cope with the severe economic crisis, the western capitalist countries maintained their steady economic growth and started to make large-scale economic interventions. One of the tax performance of such interventions is the use of various preferential tax arrangements to implement the government’s economic and social policies. In essence, these tax incentives are of a fiscal nature. The earliest noticed of this issue is the UK Profit and Income Tax Commission. In 1955, a report of the commission once pointed out that many of the tax breaks arranged in the tax system “actually amount to subsidies in the public currency.” Since then, the study of the issue of tax concessions has ceased to exist only from the perspective of taxation but from the point of view of expenditure and from a combination of taxation and expenditure. In this paper, the tax expenditure policy as the taxonomy of the standard criteria, summed up the implementation of foreign tax expenditure policies and successful experience, combined with China’s specific national conditions, to improve China’s tax expenditure policy made a few suggestions.