China Tax Expenditure Performance Evaluation

At present, our country’s financial system from the process of reform, the financialsector has been a series of reforms in financial expenditures. Departmental budget reform,State Treasury centralism payment reform, reform of government procurement andclassification of government revenue and expenditure, financial management in China hasentered a new phase focusing on expenditure management, improve the efficiency ofallocation of financial resources are increasingly important. But because of the taxexpenditure performance evaluation in China project for quantitative analysis andassessment of lack of uniform legal protection, There is no clear indicator system ofmanagement institutions and norms, spending weak evaluation assessment results inincomplete, spending constraints and other problems which seriously affect the efficiencyof China’s tax expenditure further. Building practical and viable performance appraisalsystem, conducive to the total amount of tax expenditures, efficiency, direction,supervision and control of the risks and other aspects, To increase the effectivetax-expenditures of science and the effectiveness of tax, in order to give full play of theboot and expenditure-stimulating, and positive economic and social policies of theintended target. This comprehensive use of quantitative and qualitative analysis, themethod of combining western developed countries learn from the tax-expendituresperformance assessment system, the system of tax-expenditures of performance assessmentsystem for the study, and a cost-benefit analysis and composition of the Inner MongoliaAutonomous Region nearly10years of tax-expenditures performance and Inner Mongolia12prefecture-level cities nearly3years of tax-expenditures performance assessment, inorder to enhance China’s tax-expenditures of performance management and performanceassessment can inspire us.The research content of this article, made through the summary of introduction to thepredecessors of the theoretical basis, and in understanding and comparison, to identifyconcerns, and change in the actual situation of insufficient research, papers need to solvethe problem of providing a clear idea. Part II is the main theory doing a simple analysis ofthe references in this article, is the sequence of analysis uses theoretical tools problemsfinishing this article. Third, four parts introduce the nation several developing regions thetax revenue preferential benefit implementation situation, thus summarizes certainly beforeeconomical development to tax type disbursement achievements carry-over question, thushas the essential establishment to suit our country present situation the tax typedisbursement achievements appraisal system, then has simulated the achievementsappraisal system. Eventually, Inner Mongolia to assess the benefit of tax expenditures, thatpreferential tax policies on economic development and optimization of the industrialstructure in Inner Mongolia plays an important role. Part5of the article, and that is to deal with the issues raised before and draw on the reform proposals and policyrecommendations.This is the innovation in the system of tax-expenditures in performance assessmentfor the theoretical analysis, and tax-expenditures on the performance management andperformance evaluation, and the relationship between tax-expenditures made by theperformance evaluation should be guided by the theoretical basis. My tax-expenditures ofperformance assessment theory for in-depth research, and the establishment of the statusquo for our tax-expenditures integrated performance assessment system, and thecost-effectiveness analysis to determine the various items of expenditure for the assessmentof the indicators, and Inner Mongolia in recent years, the tax-expenditures for performanceassessment, Inner Mongolia for the departments to develop tax-spending policies provide ascientific basis.