财政透明度与税收支出预算的构建

Fiscal Transparency and Tax Expenditure Budget

国家两部门公布的2008年度的税收统计数据的差异引发了人们的热烈关注。两数据统计口径的差异,折射出在我国构建税收支出预算的必要性和紧迫性,这将有助于未来我国提高财政和预算的透明度。

Recently,the difference between the tax revenue of 2008 released by two departments has attracted great attention. The main reason for the difference is the huge tax expenditure in China. It is urgent to set up the tax expenditure budget in China to improve the fiscal transparency.