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税收优惠的实质是通过税收体系进行的一种间接的财政支出。财政支出是直接给支出单位拨款,而税式支出是通过财政支出预算将国家应收的税款不予征收,以税收优惠的形式给予纳税人。为使我国税收优惠政策更加具有科学性、系统性、稳定性、规范性、严肃性和刚性,建议加强税式支出研究,建立“税式支出”制度,将大量散乱的税收优惠条款进行科学梳理纳入税式支出预算,进行统筹规范化管理。
The essence of tax incentives is an indirect fiscal expenditure through the tax system. The fiscal expenditure is directly allocated to the expenditure unit, while the tax expenditure is through the fiscal expenditure budget will be collected from the state tax levied in the form of tax incentives to taxpayers. In order to make our tax preferential policies more scientific, systematic, stable, normative, serious and rigid, it is suggested to strengthen tax expenditure research and set up a system of “tax expenditures” to scientifically sort out a large number of scattered tax preferential policies Into the tax expenditure budget, unified and standardized management.