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税式支出视域下海南离岛免税对经济增长的影响研究 被引量:2

The Impact of Offshore Duty-free on Economic Grow th from the Tax Expenditure Perspective
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摘要 离岛免税政策是国家为拉动海南经济发展所采取的措施,其实质是通过税式支出的方式减让国家的财政收入,用以促进海南的经济增长和社会发展。本文尝试以税式支出理论为指导,分析离岛免税政策的成效,并据此完善海南离岛免税的税式支出预算管理和评估机制,以期更好地发挥国家赋予海南的离岛免税政策。
作者 朱宏亮 Zhu Hongliang
出处 《新东方》 2022年第1期7-11,共5页 The New Orient
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