水利行业税式支出测算实践与启示  

Practice and enlightenment of calculating tax expenditure of water sector

作　　者：张彬[1] 邢鹏[2] 

机构地区：[1]水利部财务司,北京100038 [2]水利部黄河水利委员会新乡黄河河务局,新乡453000

出　　处：《中国水利》2011年第8期50-52,共3页China Water Resources

摘　　要：我国将税式支出定义为因实施税收优惠政策而放弃的财政收入。在水利行业税式支出测算的基础上,结合我国现行税收优惠政策结构及执行特点,全面分析了当前水利行业税收优惠存在问题和缺陷,从贯彻落实《中共中央国务院关于加快水利改革发展的决定》的视角,提出了完善水利发展税收优惠政策具有操作性的政策建议。In China,tax expenditure is defined as the revenue loss due to the implementation of preferential tax policy.Based on the calculation of tax expenditure of water sector,as well as China＇s existing preferential tax policy and the characteristics of implementation,this paper makes a full analysis of the problems and defects existing in the current preferential tax policy of water sector.From the perspective of implementing Decision on Accelerating Water Resources Reform and Development Issued by Chinese Communist Party Central Committee and State Council,this paper also makes applicable suggestions on the improvement of preferential tax policy of water sector.

关 键 词：水利行业 税式支出 测算分析 政策建议 

分 类 号：F426.91[经济管理—产业经济] F812.42