税式支出实际上就是早已客观存在的税收优惠尽管人们认识税式支出比较晚,但首先提出税式支出的西方发达国家早就开始运用税式支出预算来实施这类政府支出了,人们对税式支出的研究和运用有了急剧的扩展,日益受到国际上的重现。我国自实行对外开放以来,在涉外税制建设中运用了大量的涉外税收优惠,也即提供了大量的涉外税式支出。但我国在运用涉外税收优惠中存在不少问题迫切需要运用涉外税式支出理论对其进行综合治理。 Tax Expenditure is Actually Pre-existing Tax Preferential Taxes Although people recognize tax expenditures relatively late, the western developed countries that first proposed tax expenditures have already started to use tax expenditure budgets to implement such government expenditures. People pay taxes The study and application of expenditures have expanded dramatically and are increasingly being internationally resurrected. Since the opening up of our country to the outside world, a great deal of foreign-related tax preferential treatment has been applied in the construction of the foreign-related tax system. That is to say, a large number of foreign-related tax expenditures have been provided. However, there are many problems in the use of foreign tax preference in our country, and it is urgent to use the theory of foreign-related tax expenditures to comprehensively treat it.