Theory Of Tax Expenditure Budget Legal Regulation In Our Country

The so-called tax expenditure, is under the current tax system, tax preferentialpolicies the government alone for their support and encouragement of industry. Fromthe scope of the tax expenditure relates to all levels of the taxpayer, including thegeneral taxpayer, small-scale taxpayers and the natural person. They enjoy lowertaxes or special collection rate, even enjoy "loose" policy treatment, thereby indirectlyto the national macro-control economic purpose. Tax expenditure refers to thequantity control of preferential tax, is a kind of special financial expenditure behavior.Tax expenditure is an objective existence in our country, as a legal concept, should beincluded in the normal legal norms.Effective management of tax expenditure, tax expenditure budget legislationshould regulate. Establish the budget law and improve the tax expenditure budget law,is not only the "dominant" requirements, but also to deepen the reform of financialsystem in the meaning of the title. In China, the current tax law system is difficult toform a standard situation, which involves tax concessions is be, the low level of taxlegislation, tax preferential Jerry action occurs. The lack of relevant laws andregulations for the financial expenditure than invisible huge not be monitoredeffectively, lead to some power holders have subjective initiative is too large, insteadof the rigid legal norms, the hotbed of great power abuse. How to use the "budgetlaw" will effectively regulate the tax expenditure, and clear to the Ministry of Financeand other relevant departments expense budget report financial obligations, frame theperfect "budget law" in tax expenditure in the process, is the need to discuss. Thisarticle also USES the comparison research method of law, the tax expenditure to write"budget law" of foreign cases for reference, analyzes the Europe and the United Statesand other developed countries and parts of the OECD tax expenditure budget lawregulation construction. Finally it is concluded that can take forward classificationmethod, using point with surface, to small and large research train of thought, tax expenditure budget of our country the formation of legal regulation and improve therelated theory and the practice exploration.