福利性税式支出是美国福利制度的重要组成部分。本文主要分析了美国福利性税式支出的作用,以及对我国福利性税式支出的启示:我国应将税式支出政策与社会保障体系建设目标相结合,加强针对个人和家庭的税式支出项目,并将税式支出纳入预算管理制度,提高支出绩效。 Welfare tax expenditures are an important part of the U.S. welfare system. This article mainly analyzes the role of the welfare tax expenditure in the United States and its implications for the welfare tax expenditure in our country. China should combine the tax expenditure policy with the goal of social security system construction and strengthen tax expenditures for individuals and families , And tax expenditures into the budget management system to improve spending performance.