税收优惠政策绩效管理的域外经验与启示

Overseas Experience of Performance Management on Tax Incentives and Its Enlightenment to China

税收优惠是税收制度的重要组成部分,是促进经济、社会和谐发展的有效手段。对税收优惠政策的管理直接关系到税收优惠的政策效果。在推动财政政策提质增效的大背景下,应当对税收优惠政策逐步开展绩效管理。结合对域外税收优惠政策及其税式支出绩效管理经验的梳理和剖析,在我国的税收优惠政策绩效管理机制建设中,应当以制度建设优先,形成事权划分的工作机制,对税收优惠政策进行全过程绩效管理,正确运用评价结果。

Tax incentives, as a part of taxation system, are effective instruments in stimulating harmonious economic and social development. The management of tax incentives matters to its ultimate policy effects.Under the background of promoting the quality and efficiency of fiscal policy, it is vital to gradually proceed performance management of tax incentives. Combined with the analysis of overseas experience of performance management on tax incentives and tax expenditures, the building of a performance management mechanism of Chinese tax incentives should give priority to system construction, establish a working mechanism to divide powers, initiate a whole process performance management of tax incentives, and ensure the evaluation results could be correctly used.