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一、税式支出理论及其实践概述 (一)税式支出及税式支出预算。税式支出是政府为了实现一定的经济社会政策目标,以放弃部分税收收入为代价,通过税收制度的特别规定,向有关纳税人提供财政援助的行为。我国现行的税收优惠政策和制度大都属于税式支出的范畴。税式支出预算是政府把税式支出所形成的税收损失情况列入预算,连同政府的直接财政支出统一加以管理的一种模式。这一模式的理论依据是税收优惠与财政支出具有相同的性质,政府放弃一部分税收收入,等于增加了财政支出。
First, the tax expenditure theory and its practice (a) tax expenditures and tax expenditures budget. Tax expenditure is the government to achieve certain economic and social policy goals, to give up some of the tax revenue at the expense of the special provisions of the tax system to provide financial assistance to the relevant taxpayers. Most of the current tax preferential policies and systems in our country belong to the category of tax expenditures. The tax expenditure budget is a model for the government to include the tax losses caused by tax expenditures in the budget and manage it in unison with the government’s direct fiscal expenditures. The theoretical basis of this model is that tax incentives have the same characteristics as fiscal expenditures. The government gives up a portion of its tax revenue, which is equal to an increase in fiscal expenditure.