Tax Expenditure Assessment Analysis System

In accordance with the condition and problems in current management of expenditure form of tax in our country and on the basisof summarizing main practices and experience of international management of expenditure form of tax, this paper puts forward somepolicy-like suggestions about how to strengthen and improve our management of expenditure form of tax. The paper introduces the concept of tax expenditure, make it clear that the essential of tax relief isa kind of indirect financial expenditure, which makes it possible to manage the tax relief within the national budget management system as the direct financial expenditure. The author gives a design of an qualitive and quatitive analyse system and an effect evaluation system using the "cost-benefit" method of the tax expenditure, based on the western tax expenditure theories and successful practices. The use of the analyse andevaluation system can help the establishment and optimization of the tax relief policies of our country.