基于效率优化的税式支出制度建设研究

A Research on the Construction of Efficiency-Based Tax Expenditure System

本文从我国税式支出制度的研究现状入手,在综合分析了税式支出制度的主要职能和我国建立税式支出制度需要解决的问题的基础上,从建立税式支出法规设定制度、预算管理制度、征管配套制度等方面,为我国建立体系化、规范化的税式支出制度提出了完善建议。

This paper starts with the current research situation of tax expenditure system in China and gives a comprehensive analysis of the main functions of tax expenditure system and the problems to be solved in establishing the tax expenditure system in China.On this basis,the paper puts forward some suggestions on establishment and improvement of a systematic and standardized tax expenditure system in China from the regulations and laws,budget management system and collection and management supporting system.