税收支出就是政府通过减少纳税人纳税义务即减少税收收入(也就是财政收入)间接进行安排的支出,因而有别于政府支出中通过组织财政收入直接进行安排的财政支出。税收支出依靠税收制度中两类截然相反的条款来实施,即税收制度中的税收标准条款与税收优惠条款,正是由于税收优惠条款偏离了税收标准条款,从而减少了国家的税收收入,也就是减少了纳税人的纳税义务,这样才使得税收支出得以实施。 Tax expenditures are expenditures that the government indirectly arranges by reducing the taxpayer’s tax obligation, that is, the fiscal revenue. Therefore, it is different from the government expenditure that is directly arranged through the organization of fiscal revenue. Tax expenditures rely on two diametrically opposed clauses in the tax system, namely tax standard clauses and tax incentives clauses in the tax system, precisely because tax preference clauses deviate from the tax clauses, thereby reducing the country’s tax revenue, that is, Reduce the taxpayer’s tax liability, so that tax expenditures can be implemented.