论加强税式支出管理  

On Strenthening Tax Expenditure Management

作　　者：苗晓峰[1] 

机构地区：[1]哈尔滨商业大学MBA教育中心,哈尔滨150020

出　　处：《中国林业经济》2008年第2期57-59,共3页China Forestry Economics

摘　　要：在对税式支出管理的国际经验进行归纳总结的基础上,分析了我国税式支出管理的现实状况,并重点从科学合理确定税式支出范围、提升税式支出的法制化和规范化、建立完善的税式支出统计制度以及加强对税式支出进行成本效益分析等方面进行阐述,提出了构建既与国际惯例接轨又具有中国特色的税式支出管理制度框架的设想。Based on the tax type disbursement for the management of international experience on the basis of summary, analyzed the actual situation of tax -expenditure management in China, dicussed it from Scientific and rational determining the scope of tax type disbursement, improving the standardization and the legal system of tax type disbursement, establishing and improving the statistics system of tax- expenditure, and strengthening cost - benefit analysis of tax expenditure. Proposed to build the framework of tax - expenditure management system which is not only adapt to international practice but also to Chinese characteristics.

关 键 词：税式支出 税收优惠 预算管理 

分 类 号：F235[经济管理—会计学]