税式支出的理论和实践始于60年代后期的西方国家。它是指政府为了执行特殊的社会经济政策,以牺牲一定的财政利益为代价,通过在规范性税收制度中规定减税、免税、优惠税率、末项扣除、退税、亏损结转、延期付税、加速折旧、税收抵免等税收优惠条款,而向特定纳税 The theory and practice of tax expenditures began in Western countries in the late 1960s. It refers to the government in order to implement a special social and economic policy, at the expense of a certain financial interests at the expense of tax breaks in the normative tax system, tax exemption, preferential tax rates, the final deduction, tax rebates, loss carry-forward, deferred tax payment , Accelerated depreciation, tax credit and other tax incentives, tax-specific