Major financial inventions. "In the past, the introduction of tax expenditures has nothing to do with taxation.

A bridge of communication has been established between preferential treatment and public finance. Tax incentives are

Understand the tax system in isolation from the taxpayer's point of view, without the support of public finance.

This arrangement is organically linked; Tax expenditure is from the perspective of public finance,

As a hidden government expenditure, it is divided into total control, structural adjustment and benefit expenditure.

Analysis and other aspects to understand the preferential tax policies.

1. Is it included in the government budget? * * * The management and operation of public finance will inevitably

The modern meaning is openness, transparency, completeness, determination in advance and strict implementation.

As a basic management system, the essence of budget is the reasonable arrangement of the system.

Prevent the distortion of public power and realize the maximization of public interests. Let the public

Have the right to know, know the information of government financial management, and then feedback the public's wishes.

The financial department and the legislature, again reflected in the financial revenue and expenditure arrangements, are decided by the legislature.

After the budget is approved, it will become a legally binding implementation document.

Tax expenditure represents a budget policy: the operation of the government can be realized through financial resources.

The government expenditure system can also be carried out through the tax system. Tax expenditure principle

According to this theory, tax expenditure is not only the transfer of government tax revenue, but also

It constitutes an indirect expenditure of the government, and quantitative tax incentives are included in the government expenditure.

Outside the scope of management, from the perspective of revenue and expenditure, comprehensive consideration of tax incentives, therefore,

Reveals the essence of tax preference at a deeper level. More importantly, among tax types,

Under the expenditure system, the tax expenditure budget report reflects and contains tax preferential measures.

Information on costs and performance and planning documents for coordinated use of national financial resources, rather than

Only by submitting it to the legislative department for deliberation can it enter the budget management department in a certain way.

Determine the procedures, but also announced to the whole people, directly subject to public supervision.

The tax expenditure budget report clearly shows the expenditure purpose and place of various tax incentives.

Achieving policy objectives will make resource users bear public responsibility.

Explicit and open, strengthen the responsibility of resource users, forcing them to be more

Actively cooperate with government managers.

Tax preference is realized through tax channels and income reduction in the tax process.

The policy of giving public services, providing public services and allocating public resources are also special ways.

one

A special quasi-financial activity. The special mechanism of tax preference determines its looseness.

It deviates from the goal of good public governance and good budget management.

Leave. Tax preference has no cost-benefit analysis and budget management, from the macro.

From the perspective of scale, use direction and benefit, there is a lack of effective tax incentives.

Control and feedback system. From the microscopic point of view, the executors of preferential tax policies are missing.

The auditing system of tax authorities at all levels lacks preferential tax policies.

The undertaker of the policy (enterprise) uses the tracking management constraint system of tax preference. tax

Preferential policies are easy to be abused in practical work, and various preferential terms

Overlap complicates the tax system and increases the difficulty and cost of tax management.

2. Whether there is a standardized public election mechanism for policy making. fiscal science

It is the finance needed by the new system of socialist market economy and the embodiment of democracy.

System, the financial management system of the framework of governing the country according to law, and the standardized open selection system are

The basic support for the existence of public finance stability. Public finance means real administration.

Government financial management and public affairs management are constitutional, legal, democratic, scientific and financial.

How to make rational decisions on power distribution and policy arrangements is not something that a few government officials can decide.

Decision, we must rely more and more on the rule of law procedures, standardized open * * * selection machine.

The system forms a decision-making scheme. Open selection is mutual consultation among all stakeholders.

In the process of game, the adjustment of tax laws and regulations is the repeated game and revision of stakeholders.

Social preference, the process of improving public choice.

On the one hand, the implementation of tax expenditure system is put forward by all parties in public choice and game.

For the past, present and future tax preferential policies, costs and benefits.

Information, let the public in the complete information for the public to choose * * *, but also directly contribute to.

According to the requirements of ensuring the efficiency of resource allocation and public interest, decision makers will make a large number of people

Diversified and dispersed consumption preferences are transformed into a society that can better reflect the interests of the public.

Preference, better assume the responsibility to help improve public choice, and avoid "jail"

Inefficient "Nash Equilibrium" under the game of "Apprentice Dilemma" On the other hand, annual or

The periodic tax expenditure report provides the current tax laws and regulations and tax expenditure terms.

The basis for distinguishing the advantages and disadvantages is to constantly show the efficiency improvement of tax expenditure policy.

The new direction has played a realistic guiding and policy role for the allocation of tax expenditure resources.

The function of forecasting is to prevent some inefficiencies of the established preferential tax policies.

As a typical public product, tax preference has strong externalities.

Many parties excessively or even illegally seize preferential tax resources, making themselves

The internal impulse to maximize utility. Not only directly benefit taxpayers and their interest groups

This is true of the Communist Youth League, and so are local governments at all levels and various government expenditure departments. special

Even under the centralized financial system, local governments often abuse their powers and taxes.

The "mastermind" of preferential policies. Under the fiscal decentralization system, local governments' tax preferences

Behavior is related to tax and income sharing arrangements. Because the central government is a fiscal wind.

The ultimate undertaker of insurance, as long as the internal income of increasing tax incentives is greater than the internal loss.

Loss, or it can be more convenient to transfer financial risks to the central government and local governments.

There is enough motivation to increase tax incentives. Effectiveness of government expenditure departments

The goal is to maximize the departmental budget and increase the tax revenue of taxpayers related to the department.

Concession can expand its actual budget and expenditure scale in disguise, and reduce the gain.

The transaction cost and difficulty of multiple direct expenditures. Therefore, various government expenditure departments often

It is an active appeal and fight for relevant preferential tax policies. The tax collector's motive is some kind of

Self-interest-driven or inappropriate administrative intervention and "collusion" with rent-seekers or interveners,

It will also become the implementer of illegal or indiscriminate tax preferential policies. In the case of multi-player games

, need a system device or system device system with strong protection function, tax

The preferential system can continue to operate effectively.

3. Whether to better handle the relationship between the government and the market. * * * Not to mention public finances.

Providing products and services to the public is the basic way to meet the needs of the public. The market should

It has become the basic mechanism of resource allocation, and it has been proved that market participants are decentralized in decision-making.

The operating mechanism and resource allocation mechanism under the WTO are more conducive to liberating productive forces. But the market

There will be "failures", so the government needs to intervene and adjust accordingly.

Festival. All public goods and services that cannot be effectively provided by the market must be governed by the government.

Government provided. The division of labor and cooperation between the government and the market is conducive to the liberation of productive forces and social harmony.

Maximize the overall level of social welfare and social benefits.

Too many tax incentives lead to too many tax interventions, and the role of the market mechanism is affected.

Strict restrictions. As Professor Pomp, an American scholar, pointed out: "Make extensive use of the tax system."

Degree instead of other means to intervene in some commercial activities, so that the tax law exceeds the market.

An influential force. "In particular, some preferential tax provisions distort market choices.

The allocation of resources makes some private investment flows deviate from the internal demand of the economy.

Government failure has become a more serious problem than market failure. And tax expenditures

The management system has sufficient cost estimation in advance and strict performance analysis afterwards.

Evaluation, the formation of tax preferential use, agency, evaluation, feedback and other links of mutual convergence,

The closed system of virtuous circle reduces the abuse of tax expenditure and expands the market mechanism.

The role of the system.

4. Their social effects are different. The connotation of public finance is mainly decided by the government.

Provide public goods and establish exchange relations with government revenue such as taxes.

Behavior finally makes financial distribution and market economy combine more effectively and become.

It is the basic condition for the rational operation of the economy and society.

The concept of tax expenditure has a strong interest perception effect and is conducive to cultivating income.

The modern financial consciousness of taxpayers has developed a self-moral contract that is beneficial to taxpayers.

Tax culture or informal binding rules. Tax expenditure emphasizing fiscal expenditure

Concepts and methods are clearly listed in the national budget, which turns implicit supplement into explicit supplement for easy acceptance.

Taxpayers really appreciate the support of the state. And the reality of tax incentives

Therefore, it is easy for beneficiaries to have the illusion that the government only belongs to it.

Pay back your own money. After a long time, the concept of interests will gradually become indifferent.

It may even lead to the idea that the country should not collect this part of the tax in the first place.

In short, using the theory of public finance, through tax expenditure and tax incentives.

Through comparative analysis, it is concluded that a mature tax expenditure management system is public funds.

The conclusion of the inherent requirements of the political system. At present, China has not really put it into practice.

As a special expenditure category, tax preference is not like direct expenditure.

That is, the budget is included in the management and control procedures, so in the exact sense of foreign countries.

At present, tax expenditure does not exist in China. Therefore, China is establishing cooperatives.

At the same time as the socialist market economy system, it is also constantly exploring the establishment of tools.

The public finance system with China characteristics, especially the new round of fiscal and taxation system reform.

Building "sunshine finance" and "expanding tax base" have been identified as one of the main guiding ideology.

As a new means to realize budget policy and tax policy, tax expenditure is convenient.

Naturally, the new round of fiscal and taxation system reform must be considered and fully emphasized.

As an important issue. China budget preparation, comprehensive budget management and political reform.

Government procurement system, treasury management reform, income tax system, tax reform.

Key public finance management framework system has been initially established, all of which are

It provides favorable conditions for the timely introduction of the tax expenditure system. At present, public financial management

The initial establishment of management framework provides a broad development space for the establishment of tax expenditure system.

Space.