加强税式支出管理（Strengthen tax expenditure management）.doc

加强税式支出管理（Strengthen tax expenditure management） Strengthen tax expenditure management Strengthen tax expenditure management, 2008-12-20, 15:15:31 Tax expenditure as a legal concept first appeared in the United States in 1967, according to the western scholars more consistent view, tax expenditure should be defined as: in the constant current tax structure under the condition of the country for some taxpayers or the specific economic behavior, the difference between the care or incentive to give tax breaks the preferential treatment of different forms of income or expenditure to give up. Its essence is that the government should realize the policy goal of its own, strengthen the macro regulation of some economic behavior, and reduce the indirect expenditure at the expense of income. It belongs to the financial subsidy expenditure. Its forms include tax threshold, tax deduction, tax rebate, preferential tax rebate, preferential tax rate, profit and loss balance, tax credit, tax allowance, tax deferral and accelerated depreciation. Since the third Plenary Session of the 11th CPC Central Committee, especially the second step after tax, with the reform and opening up policy, China has gradually formed a variety of tax, and levy level composite tax system, tax expenditure with tax relief as the main form as an important part of the tax lever is widely used. However, due to the establishment of the current tax expenditure management system in our country under the planned commodity economic system, it has transitional features and can not fully meet the requirements of the socialist market economy. Focus on the following outstanding issues: Tax expenditure has not yet been formally incorporated into budget management, lacking total amount control and low expenditure effect. It is estimated that the annual tax preferences of various countries in the amount of about 100 billion yuan, roughly equivalent to the same period of the countrys industrial and commercial tax 11% - 12