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对税式支出进行有效管理,首先要规范税收支出预算立法。建立健全税式支出的预算法律规制,不仅是《预算法》的显性要求,也是深化财政体制改革的题中之义。在我国,现行的税收法律制度难以形成一个规范的局面,其中涉及到税收优惠的规定更是杂乱无章,税收立法层次低,税收优惠偷工减料的行为时有发生。相关法律法规的缺位让这比巨大的隐形财政支出不被有效监控,导致部分权力行使者掌握了过大的主观能动性,替代了法律的刚性规范,产生了巨大的权力滥用的温床。
Effective management of tax expenditures, we must first regulate tax expenditure budget legislation. Establishing and improving the budget legal regulation of tax expenditures is not only the explicit requirement of the “Budget Law” but also the theme of deepening the reform of the financial system. In our country, the current legal system of taxation is hard to form a standard situation, and the regulations concerning the preferential taxation are more chaotic, low level of tax legislation, and the preferential treatment of tax deductions. The lack of relevant laws and regulations makes this huge hidden expenditure not be effectively monitored, leading some of the power exercisers to grasp too much subjective initiative, replacing the rigid norms of law and generating a huge hotbed of abuse of power.