Research On Tax Law Regulation Of Tax Expenditure In China

China has implemented the tax expenditure system since the basic state policy of reform and opening up by the end of 1970 s.Those tax expenditure legal system has indeed played great role in pursuing the reform and opening up policy and flourished the market economy comprehensively.But admits its huge economic guide not means giving it too much aura.we cannot blindly rely on it.Tax expenditure deviates from the benchmark system and exists objective limitations,so it should be the exception of the allocation of resources.At present,The problems of tax expenditure in the field of tax is the legislative level is not high and exists too much regulations.On the other hand,in the field of tax usage,the tax expenditure has not yet included regulated by the budget law.To perfect our tax market and solve the problems in the field of tax expenditure is an important part of our country's tax reform,and also is the inevitable requirement of reforming the guide role on the tax expenditure policy.The normative analysis and empirical analysis methods are used in this dissertation to analyze the problems existing in the legal system of the tax expenditure and the significance to perfect it.First,we define the concept of tax expenditure and then introduce the experiences of the western countries.Finally we put forward with the tax law regulating suggestions,and discuss how to build up a unified legal system for tax expenditure from tax law angle.