税式支出预算管理研究的文献综述

Literature Review:Research of the Tax Expenditure Budget Management System

税式支出预算管理制度是对税收优惠进行科学化、系统化管理的制度创新,是一项非常重要的财税配套改革措施,通过量化税式支出,将其纳入预算有助于高效地建立公共决策之间的税收结构。税式支出预算管理的理论和实践研究,为建立和完善具有中国特色的税式支出预算管理体系奠定了理论基础。文章基于国内外税式支出预算管理研究的文献资料,对税式支出的概念、基本理论、预算管理及法律分析进行了梳理,进一步分析了国内外税式支出研究的现状,以及建立税式支出预算管理制度的必要性。通过对国内外税式支出预算管理的比较分析,反映出我国税式支出预算管理仍然还停留在理论探讨阶段,并未将税式支出纳入到我国的预算管理实践中。在借鉴西方发达国家税式支出预算管理先进经验的基础上,提出尽快建立我国的税式支出预算管理制度的思路和建议。

The tax expenditure budget management system is a scientific and systematic innovation of tax incentive system, and itis an important supporting measure for fiscal and taxation reform. Quantifying the tax expenditures and incorporating the expendituresinto the budget will help to establish efficient tax structures in public decision-making. The theoretical and practical research on taxexpenditure budget management has laid a theoretical foundation for establishing and improving the tax expenditure budget managementsystem with Chinese characteristics. Based on the domestic and foreign literature on the management, the concept, basic theory,budget management and legal analysis of tax expenditure have been introduced. Then, the current situation of tax expenditure researchdomestically and abroad is analyzed, as well as the necessity of establishing taxes expenditure budget management system. Throughcomparing the budget management of tax expenditure domestically and abroad, we can find that the management of tax expenditurebudget in our country still rest on the level of the theoretical research, and the tax expenditure does not included in the practice ofbudget management. On the basis of taking advantages from the advanced experiences in the developed countries, the ideas andsuggestions of establishing the tax expenditure budget management system are provided for our country.