人们一向认为税收是组织财政收入的工具,现在提出“税式支出”(或译为税收支出)的理论,使许多人感到不理解。其实,“税式支出”之名的提出,虽然只有十多年的历史,但“税式支出”之实却早已存在,只不过由于过去“税式支出”的数额比较小,项目比较少,对财政预算收支和经济发展的影响不大,所以没有引起人们的重视和研究罢了。什么是“税式支出”呢?西方的财政税收学者认为,政府的主要功能之一就是实现公平、效率和经济和稳定。实现这些目标的工具主要 People always think that taxation is a tool for organizing fiscal revenue. Now the theory of “tax expenditure” has been put forward and many people do not understand it. In fact, the name of “tax expenditure” has been proposed for only 10 years. However, the reality of “tax expenditure” has long existed. However, due to the relatively small amount of “tax expenditures” and the relatively small number of projects in the past, It has little effect on the budget revenue and expenditure and economic development, so it has not drawn people’s attention and research. What is “tax expenditure”? Western fiscal tax scholars believe that one of the main functions of the government is to achieve fairness, efficiency and economy and stability. The main tools to achieve these goals