税式支出管理的国际经验与我国的选择（The international experience of tax expenditure management and our countrys choice）.docVIP

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税式支出管理的国际经验与我国的选择（The international experience of tax expenditure management and our countrys choice）.doc

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税式支出管理的国际经验与我国的选择（The international experience of tax expenditure management and our countrys choice）

税式支出管理的国际经验与我国的选择（The international experience of tax expenditure management and our countrys choice） The international experience of tax expenditure management and our countrys choice The international experience of tax expenditure management and the choice of our country 2008-12-20 15:15:39 Abstract: at present, the focus of Chinas fiscal reform lies in tax administration, and the key to tax administration lies in tax preferential management. The management of tax preferences can be adopted in many ways, but the most effective way is to use the successful experiences of other countries for reference and carry out the tax expenditure management system in an all-round way. Many countries in the world have established this management system, and in statistics, evaluation of tax incentives, improve the effectiveness of tax incentives, rationalization and achieved good results. In this paper, after summarizing the international experience of tax expenditure management, analyzes the reality of our national tax expenditure management, and the key to establish the scientific and reasonable tax from the legal and regular expenditure scope, improve tax expenditure, establish and improve the tax expenditure system and strengthen the statistical aspects of cost benefit analysis of tax expenditure, proposes the idea of constructing the tax expenditure management system framework with the international practice and has China characteristics. Key words: tax expenditure; budget management; management model Tax expenditure refers to the preferential arrangements provided by the government for the purpose of realizing social and economic policies at the expense of certain tax benefits and through the departure of the benchmark tax system to specific taxpayers. Superficially, it is the preferential tax policies for the country to implement the fiscal income taxpayers, belongs to the category, does not belong to the fiscal expenditure, but the essence of national characteristics, giv