国家为实现特定的政治目的,以减免税和税收优惠等政策形式,把财政收入暂时宽容让度给纳税人。西方国家称之为“税式支出”。 “税式支出”属于分配范畴,体现着特定的分配关系。从现实情况看,国家税收参与国民收入分配而形成的财政资金,可以分解为两大部分:一部分是按照税收法规征收交 In order to achieve specific political goals, the state grants temporary allowances to taxpayers for tax relief and tax incentives. Western countries call it “tax expenditure.” “Tax expenditure” belongs to the distribution category, reflecting the specific distribution relationship. From a realistic point of view, the state’s fiscal revenue resulting from its participation in the distribution of national income can be broken down into two major parts: one is levied according to tax laws and regulations