一、税式支出的概念及主要内容“税式支出”作为一个法定概念最早出现于美国，它源于美国的税务行政实践。从各国对税式支出的理解来看，所谓说式支出是指在现行税制结构不变的条件下，国家对于某些纳税人或其特定经济行为，实行激励性的区别对待，给予不同的税收减免等优... First, the concept of tax expenditures and the main content “Tax expenditures” as a statutory concept first appeared in the United States, it stemmed from the United States tax administration practices. Judging from the understanding of tax expenditures by various countries, the so-called expenditure of expenditure means that under the condition of the same current tax structure, the state exercises an incentive differential treatment for certain taxpayers or their specific economic activities and gives different taxes Relief and other advantages ...