【摘要】 近年来,随着我国税收优惠政策的多样化,税式支出越来越受到财税界的高度重视。根据党的十九大关于深化税制改革、健全地方税系等相关要求及今年全国"两会"期间李克强总理关于减税降费、优化营商环境等的重要指示精神,我们开展了2017年度成都市税式支出测算统计工作。根据财政部统计的我国现行的946项税收优惠政策中,剔除政策内容出现重复或更新等因素,重点测算和统计了398项政策。本文仅以成都市为例,根据本次税式支出测算统计工作收集和掌握的数据,简要分析对经济和政府财力的影响,剖析存在的问题,提出了相关建议。更多还原

【Abstract】 In recent years, with the diversification and extension of China’s tax incentives, more and more attention has been drawn on the tax expenditure system in the field of public finance. In respect of the cut of taxes and fees, China should keep pace with the advanced standard referring to the international tax expenditure theories and researches, and establish a tax expenditure system with Chinese characteristics, so that the proactive fiscal policy will be further proactive, and can extend its influence on restructuring the economics and promoting the domestic demands. This paper calculates the tax expenditures with the data of year 2017 in Chengdu City.Excluding duplicated or updated policies, this paper selects the statistics of 398 policies among the current 946 tax incentives policies announced by the Ministry of Finance, PRC. On this basis, this paper briefly analyzes the impact of tax expenditures on the economy and government fiscal capacity, and proposes feasible suggestions as well.更多还原