建设绩效考评体系 提高税式支出效益

面对纷繁复杂的税式支出,如何避免税式支出的滥用,堵塞税收流失的漏洞,进行科学有效地管理和监督,以充分发挥税式支出的引导和激励作用,切实提高税式支出效益,已成为政府和社会各界共同关注的问题。在对税式支出绩效考评体系的基本理念、实施流程和建设效益进行综合分析的基础上,论证了建设科学、合理、有效的税式支出绩效考评体系是提高税式支出效益的必要举措这一科学论断。

Raising Tax Expenditure Benefit by Constructing Performance Appraisal System

In the face of complex tax expenditures,how to avoid their misuse,plugging up loopholes of tax loss and making scientific and effective management and supervision to put into full play the guidance and excitation function of tax expenditure,and practically raising its effect have become a common concern of government and various circles of society.This article,on the basis of comprehensive analysis of the basic idea,implementation process and construction benefit of tax expenditure appraisal performance system,expounds and proves the scientific thesis that constructing a scientific,rational and effective performance appraisal system for tax expenditure is the necessary measure to raise the tax expenditure benefit.