税式支出视域下我国《企业所得税法》的结构性分析
发布时间：2019-02-13 19:45
【摘要】：税式支出是相对于直接财政支出而言的存在于税收系统中的政府支出,一般表现为税法中偏离税法标准结构的特别条款。税式支出视域下的标准结构理论可以用来分析税法的结构和税法中具体条款的性质。运用这一理论对我国《企业所得税法》进行解析,可以明确我国企业所得税制度的标准结构及其与税式支出制度相衔接的重点难点,从而为我国将来进行税式支出预算管理打下良好基础。
[Abstract]:Tax expenditure is a kind of government expenditure which exists in the tax system relative to the direct fiscal expenditure. It is generally shown as a special clause in the tax law that deviates from the standard structure of the tax law. The standard structure theory from the perspective of tax expenditure can be used to analyze the structure of tax law and the nature of specific provisions in tax law. Using this theory to analyze the Enterprise income tax Law of our country, the standard structure of the enterprise income tax system in China and the key points and difficulties connected with the tax expenditure system can be clarified. Therefore, it will lay a good foundation for tax-based budget management.
【作者单位】： 中国人民大学法学院;
【基金】：中国人民大学科学研究基金(中央高校基本科研业务费专项资金)资助项目“税式支出视域下的不征税收入研究”(17XNH008)
【分类号】：D922.22
本文编号：2421791
[Abstract]:Tax expenditure is a kind of government expenditure which exists in the tax system relative to the direct fiscal expenditure. It is generally shown as a special clause in the tax law that deviates from the standard structure of the tax law. The standard structure theory from the perspective of tax expenditure can be used to analyze the structure of tax law and the nature of specific provisions in tax law. Using this theory to analyze the Enterprise income tax Law of our country, the standard structure of the enterprise income tax system in China and the key points and difficulties connected with the tax expenditure system can be clarified. Therefore, it will lay a good foundation for tax-based budget management.
【作者单位】： 中国人民大学法学院;
【基金】：中国人民大学科学研究基金(中央高校基本科研业务费专项资金)资助项目“税式支出视域下的不征税收入研究”(17XNH008)
【分类号】：D922.22
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