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一为了对税收优惠加强法治和纳入预算管理,提高税收优惠的社会效益和经济效益,60年代末期美国国际税收专家S·S·萨里首先提出了税式支出(Tax Expenditure)概念。70年代中叶·美国从法律上规定把税收支出作为国会预算编制的正式组成部分,此后,西方国家陆续引进税式支出这一概念并运用于税收和预算管理之中,近年来,税式支出理论与实践的研究在我国也受到普遍重视、特别是在发展社会主义市场经济中,随着社会经济生活的日益国际化,税式支出会被有效地用于处理宏观(中央),中观(省、市、地、县)和微观(企业,乡镇、家庭等)之间或多边的国际经济关系。本文试图从理论上对地方财政中运用税式支出做一粗浅的思考。
In order to strengthen the rule of law for tax incentives and to include budget management and improve the social and economic benefits of tax incentives, Salle Surrey, an international tax expert in the United States, first proposed the concept of tax expenditure (Tax Expenditure) in the late 1960s. Since the mid-1970s, the United States legally stipulated tax expenditures as an official part of the budget preparation for Congress. Since then, western countries introduced the concept of tax expenditures one after another and applied them to tax and budget management. In recent years, the tax expenditure theory In our country, especially, in the development of socialist market economy, with the increasingly internationalization of social and economic life, tax expenditures will be effectively used to deal with macroeconomic (central) and intermediate (provincial , Municipalities, prefectures and counties) and micro (enterprises, townships, families, etc.) or multilateral international economic relations. This article attempts to theoretically make a superficial consideration of the tax expenditures in local finance.