建立税式支出制度是我国近期财税制度改革规划的重要内容之一。建立税式支出制度的根本意义在于增进税式支出运用的绩效和财税管理系统的效能,并借以提高税收政策和财政资源配置的效率,而税式支出绩效的高低必须通过科学的评估来判断和反映。目前国内外税式支出制度研究文献对税式支 The establishment of a tax expenditure system is one of the important contents of the reform plan of the fiscal and taxation system in our country. The fundamental significance of establishing a tax expenditure system is to improve the performance of tax expenditures and the efficiency of fiscal and taxation management systems and to improve the efficiency of taxation policies and the allocation of financial resources. However, the performance of tax expenditures must be judged by scientific assessment and reflect. At present, the domestic and foreign tax expenditure system research literature on the tax branch