税收优惠的公共治理:制度框架与我国的选择

Public Governance of Tax Preference:Institutional Framework and China's Choice

过多的税收优惠会导致大量的税收流失,造成税收负担分配的不公平,并扭曲经济运行。税收优惠的公共治理,是整个国家治理中的一个重要环节。对过多税收优惠进行公共治理的措施,包括事前控制、事中管控和事后弥补等多个方面。其主要目的在于控制税收收入的流失,减轻税收优惠带来的不公平,降低税收优惠导致的经济扭曲。我国对税收优惠的治理首先应根据对政府与市场之间关系的新定位与经济新常态的新要求,转变税收优惠的价值取向。同时,将税收法定原则落到实处,并建立税式支出预算,对主要的税收优惠项目进行相应的管控。

Too many tax preferences would result in a good deal of tax erosion, inequity of the distribution of tax burden and distorted economic operation. The public governance of tax preference is an important link in the whole national governance. The measures taken for the public governance on too many tax preferences can be from many aspects, such as feed forward control, intermediate control and afterwards remedy. Its major purpose is to control the loss of tax revenue, to relieve the inequity brought by tax preferences and to reduce the economic distortions caused by tax preferences.The governance of China＇s tax preferences should first of all change the value orientation of the tax preferences according to the new positioning of the relationship between the government and the market and the new demands of the economic new normal. Meanwhile, it should implement the principle of law-based taxation and establish the budget of expense in the form of taxation, so as to control the major items of tax preferences accordingly.