税式支出管理的国际经验与我国的选择

International Experience of Tax-expenditure Management and China's Choice

目前我国财税改革的重心在于税收管理,而税收管理的关键则在于税收优惠管理。加强对税收优惠的管理可采用多种方式,但最有效的方式是借鉴国际成功经验,全面推行税式支出管理制度。国际上许多国家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。在对税式支出管理的国际经验进行归纳总结的基础上,分析了我国税式支出管理的现实状况,并重点从科学合理确定税式支出范围、提升税式支出的法制化和规范化、建立完善的税式支出统计制度以及加强对税式支出进行成本效益分析等方面,提出了构建既与国际惯例接轨又具有中国特色的税式支出管理制度框架的设想。

The focus of financial taxation lies in taxation management whose key is tax preferential administration. One of the most effective ways is to carry out tax - expenditure management system used by many countries now. There are good results in compiling, evaluating tax preferential policy. The paper made a summary of international advanced experience about the policy, analyzed actual situation of tax- expenditure management and put forward the idea of constructing the system with both international practice and Chinese characteristics in tax- expenditure scope, legalization and standardization, perfect statistics system and cost analysis.