The Study Of Tax-Expenditures-Scale Theory And Practice

Along with tax reform voices constantly revamp,tax preferential policies,standardized tax system was put on the agenda. Tax expenditures is about taxpreferential policies theoretical level study, the size of tax expenditures is animportant part of the system of tax expenditures, it is bound to have a major impact onstandardizing our tax system and optimizing tax policies.The proceedings begin with introduction, starting from the concept of taxexpenditures, late analyze the tax expenditures financial significance, the basic ideaspresented in this paper and research methods, which provide basic concepts andmethodology support for analysis of the size of tax expenditures, internationalcomparisons of tax expenditure scale and inspection our nation practice.Part â… , The theoretical analysis of tax expenditures size. Tax Type modest sizeand the largest expenditure are not only central elements of the theory on taxexpenditures scale, but also are controlling the size of the theoretical basis of taxexpenditures. Tax expenditure target is to assess the scale of tax expenditure size, thetarget will be a comparative analysis, from which to judge the size of tax expendituresis reasonable or not. Tax expenditures-size constraints, which benefit fromunderstanding the nature of the size of expenditures is determined by objectiveconditions.Part â…¡, The tax-expenditure-scale international comparison and reference.Selected strong comparability comparative indicators of tax expenditure size, the useof these indicators to analyze the developed and developing countries situation andobtain some inspiration which will provide references for our style control taxexpenditures size, optimize the structure of expenditures.Part â…¢, Chinese tax expenditure status, problems and causes. Theory is for thepractice services, so the theory of the size of tax expenditures is for our reality too. I,mainly through analysis of the China tax-expenditure-scale status and problems,identify the causes of the problem and provide solutions for the following ideas andmethods.Part IV, I address the issue of our national tax-scale expenditures principles andapproaches. Resolving any issues require a certain guiding principles to better copewith the size of my national tax-expenditure problems, the paper proposed thatmodest, differentiation, efficiency, combined with the principles of organic, underthese principles, the development of appropriate countermeasures. In specificresponse, it is necessary institutional, legal, institutional and other tax-expendituresystems, which provide security to my national taxation system, need to be built tocontrol the scale of tax expenditure.In a short, the tax expenditure scale theory has an important guidance to the taxes,the tax system. Through tax Expenditures scale exploration, The theory will guide toour national tax practice and tax reform, which can provide meaningful referencevalue.