税式支出也称税收支出,是指政府为实现一定的政治、经济、社会目标,给予纳税人的税收优惠安排。从实质上讲,它是以减少税收收入形式进行的政府财政支出,因而被称作税式支出。其理论依据是税法中的特殊条款,如有关税前扣除、减免税、税收抵免、延期纳税、盈 Tax expenditures, also known as tax expenditures, refer to the tax concessions granted to taxpayers by the government for achieving certain political, economic and social goals. In essence, it is government fiscal expenditure in the form of tax revenue reductions and is therefore called tax expenditure. Its theoretical basis is the special provisions of the tax law, such as pre-tax deduction, tax relief, tax credit, deferred tax, profit