税式支出视域下我国《企业所得税法》的结构性分析

The Structural Analysis of Enterprise Income Tax Law of China from the Perspective of Tax Expenditure

税式支出是相对于直接财政支出而言的存在于税收系统中的政府支出,一般表现为税法中偏离税法标准结构的特别条款。税式支出视域下的标准结构理论可以用来分析税法的结构和税法中具体条款的性质。运用这一理论对我国《企业所得税法》进行解析,可以明确我国企业所得税制度的标准结构及其与税式支出制度相衔接的重点难点,从而为我国将来进行税式支出预算管理打下良好基础。

Different from the direct financial expenditures,tax expenditures are government expenditures existing in the tax system.They usually exist as special provisions deviating from the normative structure of tax.The normative structure theory from the perspective of tax expenditure can be used to analyze the structure of a tax law and the nature of a specific tax law provision.When the Enterprise Income Tax Law of China is interpreted by means of this theory,the normative structure of the enterprise income tax can be identified,and the key issues connecting the enterprise income tax and tax expenditure can be clarified,setting the stage for the future tax expenditure budget management in China.