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本文以1994~2009年相关数据为基础,采用收入放弃法测算了1994年以来我国税收优惠规模的情况。研究表明,从税收优惠的绝对规模来看,税收优惠规模总体上呈上升趋势,但增长并不具有稳定性。较发展中国家税收优惠的相对规模来看,显得较为庞大,应适当缩减。此外,结合税收优惠规模与税收优惠效益关系的理论分析,提出了治理我国税收优惠规模的建议。
Based on the relevant data from 1994 to 2009, this paper estimates the preferential tax rate in China since 1994 by using the method of income discard. The research shows that from the absolute scale of tax preference, the preferential tax scale generally shows an upward trend, but the growth is not stable. Compared with the relative size of the tax incentives for developing countries, they appear to be relatively large and should be appropriately reduced. In addition, combined with the theoretical analysis of the relationship between the preferential tax rate and the preferential tax benefits, this paper puts forward some suggestions on how to control the preferential tax rate in China.