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税式支出制度是一项对税收优惠进行科学化、系统化管理的制度创新。近年来,随着税式支出理论和实践的不断成熟,西方发达国家基本上都建立了这项管理制度,并在统计、评价税收优惠,提升税收优惠政策有效性、合理化方面取得了较好的效果。在我国建立科学规范的税式支出管理制度,不仅是完善国家财政管理制度的需要,也是我国适应社会主义市场经济体制和加入 WTO 后积极参与世界经济一体化的要求。为了推动对这一问题的研究我们特组织了一期专题,希望能引起读者的关注。
The tax expenditure system is a system innovation that scientifically and systematically manages tax incentives. In recent years, with the continuous development of the theory and practice of tax expenditures, developed countries in the West have basically established this system of management and have made good achievements in statistics and evaluation of tax incentives and the effectiveness and rationalization of preferential tax policies effect. Establishing a scientific and standardized tax expenditures management system in our country is not only the need to perfect the national financial management system but also the requirement of our country to adapt to the socialist market economic system and actively participate in the integration of the world economy after joining the WTO. In order to promote the research on this issue, we organized a special issue, hoping to arouse readers’ attention.