铜陵市税式支出管理研究

Research on Tax Expenditure Management in Tongling City

税式支出是国家调控经济的重要手段,从上世纪60年代至今,西方主要发达国家逐步建立起了税式支出管理制度,我国近年来也对税式支出进行了探索。为了分析税式支出政策对我国税收的影响,文章立足于国内外税式支出的理论与实践,在定性分析的基础上辅之以必要的定量分析,结合铜陵市2017年地方税式支出的相关数据进行研究,提出了均衡税式支出在税种间的分配、加大税收间接优惠力度、扶持小型微利企业的发展、增加与房产相关的税收优惠政策和将税收优惠政策更多地向高新技术企业倾斜等相关建议。

Tax expenditure is an important means for the state to regulate the economy. Since the 1960s, major developed countries in the west have gradually established tax expenditure management system. In recent years, China has also explored tax expenditure. In order to analyze the effect of tax expenditure policy of our country tax revenue, based on the theory and practice of domestic and foreign tax expenditure,supplemented by the necessary quantitative analysis on the basis of qualitative analysis, and combining local expenditure of Tongling city 2017 related data for research,the article puts forward the following related suggestions: to balance the distribution of tax-type expenditures among tax types, increase the indirect preferential taxation, support the development of small and small profit enterprises, increase the tax preferential policies related to real estate, and extend the tax preferential policies to hightech enterprises.