税式支出评估分析体系研究

【作者】 王尤；

【导师】 宋德安；

【作者基本信息】 西北大学 ， 政治经济学， 2004， 硕士

【摘要】 本文针对我国税收优惠政策及管理中存在的各种矛盾及问题，总结国外税式支出管理理论及实践发展的经验，就如何加强与改进我国税收优惠政策制定的科学性和管理的有效性提出了基本解决思路：第一步，引入税式支出概念。从理论上阐明税收优惠的实质是财政的一种间接支出，进而指出税式支出与财政直接支出一样，可以纳入国家财政预算体系进行管理。第二步，进行税式支出评估分析体系研究。在对国外税式支出预算管理实践经验分析的基础上，对构建中国的税式支出定性定量分析系统和“成本—收益”效果评价系统进行研究。最终，通过对这一体系的分析及运用，得出以下结论：要想优化我国税收优惠政策设计模式并建立税收优惠高效管理制度，根本途径只有一条，就是必须建立适合我国的税式支出评估分析体系。更多还原

【Abstract】 In accordance with the condition and problems in current management of expenditure form of tax in our country and on the basisof summarizing main practices and experience of international management of expenditure form of tax, this paper puts forward somepolicy-like suggestions about how to strengthen and improve our management of expenditure form of tax. The paper introduces the concept of tax expenditure, make it clear that the essential of tax relief isa kind of indirect financial expenditure, which makes it possible to manage the tax relief within the national budget management system as the direct financial expenditure. The author gives a design of an qualitive and quatitive analyse system and an effect evaluation system using the "cost-benefit" method of the tax expenditure, based on the western tax expenditure theories and successful practices. The use of the analyse andevaluation system can help the establishment and optimization of the tax relief policies of our country.更多还原