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近年来,我国税收理论界的人士引进了美国于本世纪六十年代创造的税式支出(Tax Expenditure)理论。对于深化我们的认识是有益的。税式支出理论的基本内容就是将减免税优惠视同国家财政的一项支出加以管理。对于减免税优惠,我们并不感到陌生,因为我国历来就有。看来,今后还会继续有。我觉得,我们在谈税式支出的时候,应当联系我国的减免税优惠的实际情况及其治理来思考,这将有助于我们清醒头脑,做好工作。我想就此谈一些粗浅的看法。
In recent years, tax-theoreticians in China have introduced the theory of tax expenditures created by the United States in the 1960s. It is good for deepening our understanding. Tax expenditure theory is the basic content of the tax relief tax treats as an expenditure of state finance to be managed. We are not unfamiliar with tax breaks, because our country has always had it. It seems that in the future will continue to have. In my opinion, when talking about tax expenditures, we should consider the actual situation of tax relief in our country and its governance. This will help us to have a clear mind and do a good job. I would like to discuss some superficial opinions.