Study Of Tax Benefits Management Issues

In the history of the taxation system, tax preferences have been used as tax levers to regulate the economics, and tax preferences play an important role in promoting economic development, and regulating social distribution and the maintenance of social harmony and development. Tax preferences management theory combined tax revenue and fiscal expenditures from the perspective of fiscal expenditures, revealed the substance of the tax preferences, a special financial expenditure. Therefore, it is necessary for the implementation of tax preferences performance assessment to tax preferences to maximum effect.At present, in the western developed countries, tax preferences management has become more mature, and established a relatively comprehensive tax preferences management system, the tax preferences budget, performance evaluation and a series of standardized management. China's management of the tax preferences on a relatively short time, did not set up a standardized tax preferences management system. In order to bring into the full effectiveness of tax preferences and to further improve our public finance system, we try to analysis the issue exist on our current tax preferences management and raise ideas and suggestions to perfect China's tax preferences management system.This content includes four parts:The first part, basic theory analysis on tax preferences management. Analysis the proposed of tax preferences management theory, the tax preferences management theory significance and practical effectiveness, and also analysis tax preferences budget management, tax concessions cost estimation methods and tax preferences performance evaluation methods.The second part, analysis the status and existing problems of the China's tax preferences management. First simply analysis the current situation of China's tax preferences management, then analysis in detail that tax preferences is not included in budget management, tax preferences policy has no clear goal, the content and management of tax preferences lack of transparency, confusion in the tax management right, a lack of effective management of tax preferences performance evaluation mechanism.The third part, introduce the foreign tax preferences management experience and reference. In foreign tax preferences management experience, introduce the related management measures and experience of United States, Germany and Britain these three countries. From that we can reference that tax preferences budget management mode, China's tax concessions on taxes budget can be taken to classify statistics, the method of estimation the cost of the tax preferences should be taken gradually improving, strengthening tax information base building.The fourth part, analysis the envisages of improve our tax preferences management. Aimed at the existing problems, raise the principles and ideas make of perfect tax preferences management system. It suggests that we should take up the mode of tax preferences budget management, the method of estimation the cost of the tax preferences, the system of tax preferences performance evaluation and so on. Finally it analysis the related measures to improve China's tax preferences management system.