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建立税式支出预算是解决当前税式支出政策过多过滥、财政收入受到严重侵蚀的根本方法。税式支出项目的确定是建立税式支出预算的基本前提,因此,税式支出与基准税制的界定对于科学确定税式支出项目具有重要意义。本文在借鉴主要OECD国家确定税式支出与基准税制经验的基础上,探讨了我国税式支出与基准税制界定的总原则,并在此基础上,对我国进口税收基准税制及其税式支出项目进行了界定。
The establishment of a tax expenditure budget is to solve the current tax expenditure policy too much, the fiscal revenue has been a serious erosion of the fundamental method. The determination of tax expenditures is the basic premise for the establishment of tax expenditures budget. Therefore, the definition of tax expenditures and the benchmark tax system is of great significance for the scientific determination of tax expenditures. Based on the experiences of major OECD countries in determining tax expenditures and benchmark taxation system, this article explores the general principles of defining the tax expenditure and benchmark tax system in China and, on the basis of this, analyzes the tax base tax system of China’s import tax and its tax expenditure items Have been defined.