The Research On China's Tax Expenditure Budget Management

Looking over the tax system history, Tax expenditure policy has always been an important tool to manipulate the economy for every country. It plays a very important role in promoting economy development, adjusting social distribution, protecting the society harmonious development and so on. Tax expenditure theory, which was born in America during the 1960s, connected tax and expenditure together and revealed the truth of tax expenditure. In this way, it strengthened the cost consciousness of tax expenditure and provided a sufficient theory basis for tax expenditure budget management.At present, the developed Western countries tax expenditure theory and practice has become increasingly mature, established a relatively complete tax expenditure management system and implemented the Tax Expenditure Management and Budget Control. Given the short history of Chinese tax expenditure research, being restricted by both the subjective and objective factors, People haven't draw much special attention and discussion to this kind of indirect hidden financial expenditure forms -- tax expenditure. Thus the tax expenditure budget management system has not been set up till now. To meet the requirements of the public finance system and the new tax system reform, this paper attempts to use foreign tax-theory and practice of management based on experience for reference, puts forward some specific ideas separately from the budget extent, cost estimates, the budget table organize to tax expenditure budget scale control, and analyses and estimates the performance of establishing tax expenditure items in our harmonious society in detail, aiming to achieve the tax expenditure system optimization and standardized management.