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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,不少国家日益重视对税收支出理论与实践的研究。自从60年代末期美国税收专家S.S.萨里教授最先提出税收支出概念并运用于美国的税收和预订管理以来,西方国家陆续引进,对各自国家税法中规定的税收优惠条款进行“税收支出分析”,并在此基础上编制税收支出项目明细表(taxexpendifure list),作为国家预算的组成部分,从而不断加强了税法优惠的管理。这些情况,近年来也受到我国财政税收理论界的注意,已有不少这方面的研究成果。为了更好地以税收支出理论为指导,加强对我国税法中各类减免优惠的管理,有必要对“税收支出分析”进行探讨。
In order to strengthen the rule of law and incorporate budgetary management into tax incentives and improve the social and economic benefits of tax incentives, many countries pay increasing attention to the study of tax expenditure theory and practice. Since the late 1960s Professor SS Surrey, a tax expert in the United States, first proposed the concept of tax expenditure and applied it to the administration of taxation and booking in the United States, western countries introduced one after another “tax expenditure analysis” on the preferential tax provisions stipulated in their respective tax laws, Based on this, a tax expenditure schedule (tax list) is prepared as part of the state budget, thereby continuously strengthening the management of preferential tax laws. In recent years, these situations have also drawn the attention of the tax and taxation theory circles in our country, and there have been many research achievements in this field. In order to better guide the theory of tax expenditures and strengthen the management of all kinds of tax concessions and exemptions in our tax law, it is necessary to discuss “tax expenditure analysis”.