借鉴国际先进经验 加强我国税式支出管理

Enforcement and Improvement of Management of Expenditure of Tax Base on International Practice

针对我国税式支出管理现状及存在的问题,在总结国际税式支出管理经验的基础上,就如何加强我国税式支出管理提出了若干对策和建议,如加快完善税收立法,特别是税式支出管理法;建立税式支出分析评估制度,加强税式支出的监督与管理;适时将税式支出纳入国家财政预算等。

in accordance with the condition and problems in current management of expenditure form of tax in our country and on the basis of summarizing main experience of international management of expenditure form of tax, This paper puts forward some policy such suggestion about how to speed up improving our tax legislation, especially for law of expenditure in tax; find a system about analyzing, evaluating and supervising expenditure of tax; bring expenditure of tax into state financial budget system opportunely