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税式支出(Tax Expenditure)是现代西方税收学上一个新的理论.自从60年代末期美国哈佛大学教授斯坦莱·萨里最先提出“税式支出”概念并运用于美国的税收和预算管理以来,西方国家相继引进.近年来也受到了我国财税理论界的关注和探讨. 所谓税式支出,是指国家为实现特定的政策目标,通过制定与执行特殊税收政策、法规,给予特定纳税人与纳税项目以及各种税收优惠待遇,使纳税人减少税收负担,促进和扶持经济发展的一种特殊的政府支出.政府通过税收豁免、纳税扣除、税收抵免、优惠税率、
Tax Expenditure is a new theory in modern western taxation.At the beginning of the 1960s, Stanley Surrey, a professor at Harvard University, first proposed the concept of “tax expenditure” and applied it to tax and budget management in the United States , Western countries have been introduced in recent years has also been the focus of China’s tax and theoretical circles.The so-called tax expenditures, refers to the state in order to achieve specific policy goals, through the formulation and implementation of special tax policies and regulations, given taxpayers and Tax items and various preferential treatment of tax so that taxpayers reduce the tax burden and promote and support a special kind of government expenditure for economic development.The government through tax exemptions, tax deductions, tax credits, preferential tax rates,