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税收支出实质上是一种特殊的政府支出,即以偏离基准税制(税收优惠)的形式实现的财政支出,相当于纳税人从国库里领钱,或者国库向纳税人拨款。这是政府实现特定的政治、经济、社会政策的一种方式。这种支出不可能由财政(预算拨款)支出彻底取代,甚至有时其效果会优于预算拨款支出。例如,以税收优惠吸引国内外投资开发落后地区,其效果可能比财政直接拨款建设项目更好。既然这种支出与预算拨款支出性质相似,管理上也可以采取类似的措施。
Tax expenditures are essentially a kind of special government expenditure, that is, fiscal expenditures realized in a deviation from the benchmark tax system (tax concessions), equivalent to the taxpayers receiving money from the treasuries or the treasury allocating funds to the taxpayers. This is a way for the government to achieve specific political, economic and social policies. It is impossible for such expenditures to be completely replaced by expenditures on finance (budget appropriations), sometimes even better than budget appropriations. For example, using tax incentives to attract domestic and foreign investment in underdeveloped areas may be more effective than directly funded construction projects. Since this kind of expenditure is similar in nature to the budget appropriation, similar measures can be taken in management.