我国税式支出政策优化的几个误区

近年来,我国税收优惠政策执行中所暴露出的问题再次引起了人们的重视,税式支出政策优化的探讨也成为财税改革的关键。我国财税改革的重心侧重于税收管理方面,而税收管理成效又或多或少地取决于税收优惠的有效管理。为避免陷入税式支出的误区之中,本文从税式支出政策优化的角度出发,切实对我国税式支出政策优化可能出现的模糊认识进行辨析和阐述,以便在我国实践过程中更好地发挥税式支出管理制度有效作用。

Some misunderstandings in China tax payout policy's optimization

In recent years, people pay attention to problems during carring out tax preferential measures once again . The investigation and discussion of policy optimization of tax expenditure also becomes the key of the finance and tax reforms. As we know the importantce of finance and tax reforms puts particular emphasis on tax administration aspect, in addition, the tax revenue management effect more or less depends on the effective administration of tax preferential measures. In order to avoide being caught in the misapprehension of tax expenditure, the text discriminate and ex- pounds the possibile mixing understanding of policy optimization of tax expenditure to bring the effective effect into management system in the process of practice from the angle of optimizing tax expenditure policy.