| 减免税相关概念研究 |
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| 引用本文： | 张学博.减免税相关概念研究[J].郑州经济管理干部学院学报,2013(1):54-60. |
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| 作者姓名： | 张学博 |
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| 作者单位： | 中共中央党校政法部,北京100091 |
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| 摘 要： | 从法律和规范层面对减免税相关的概念进行深入研究是一个新的视角。从法律视角入手，围绕减免税与财政补贴、先征后返、税收优惠、税式支出、出口退税等概念进行比较和辨析，从而得出结论：减免税的本质是法律控制下的权利与权力的辩证统一。
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| 关 键 词： | 减免税 财政补贴 先征后返 税收优惠 |
Research on Related Concepts of Tax Reduction and Exemption |
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| ZHANG Xue-bo.Research on Related Concepts of Tax Reduction and Exemption[J].JOurnal of Zhengzhou Economics & Management Institute,2013(1):54-60. |
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| Authors: | ZHANG Xue-bo |
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| Institution: | ZHANG Xue-bo (Political Department, Party School of the CPC Central Committee, Beijing 100091, China) |
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| Abstract: | It＇ s a new perspective to have a research from perspective of legal standard on tax reduction and ex- emption. The paper has a research between tax reduction and exemption and financial subsidies ,refund ,preferential tax and so on and concludes that the essence of tax reduction and exemption is dialectical unity of power and right. |
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| Keywords: | tax reduction and exemption financial subsidies refund preferential tax |
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