文档介绍：山西财经大学
硕士学位论文
我国税收优惠制度的改革与完善研究
姓名:王伟
申请学位级别:硕士
专业:财政学
指导教师:昝志宏
2011-03-10
我国税收优惠制度的改革和完善研究

摘要
随着我国社会主义市场经济的深入发展,政府通过财政手段调控经济、影
响市场经济的运行变得日益重要,而税收制度作为财政政策的重要组成部分,
在财政政策的制定及发生作用效果的过程中扮演着重要角色。通常情况下,税
收制度的变化主要表现为政府的税收优惠制度的变化,即政府通过扩大或缩小
税式支出的规模和范围来对经济主体发生作用。那么,税收优惠应该遵循什么
样的原则?税收优惠对税收管理究竟会带来怎样的影响和提出怎样的要求?以
及对于我国来讲,当前的税收优惠制度是否存在不足,该如何改善?这些都是
应该引起充分重视的议题,也是本文研究的主要内容。
我国税收优惠制度的完善,需要从制度和具体措施两个层面来进行。在制
度层面,需要从税式支出预算、税收优惠成本——收益分析、管理权限、税收
优惠透明度等方面进行论述;在具体措施层面,需要从税收优惠的范围、目标、
调控手段等方面进行论述。
我国的税收优惠制度,需要经历一个不断完善的、渐进的过程,才能实现
与税收优惠的原则要求相符合、与我国的社会经济发展要求想适应,能够更好
的完成政府的政策目标,服务于我国社会主义市场经济的发展。
【关键词】税收优惠;宏观调控;市场经济;税收立法;税收效应
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我国税收优惠制度的改革和完善研究
Abstract
With the development of China's socialist market economy, it is ing more and more
important to regulate economy and affect the operation of the market economy for government , t as
an ponent of fiscal policy, the tax system plays a significant role in fiscal policy
formulating and effect occurring. Typically, the changes in the tax system mainly perform the
changes of government's preferential tax system, that is the Government through expanding or
shrinking the size and scope of tax expenditures to affect economic body. So what kind of principle
the tax incentives should be followed? What impact and demand the tax incentives will bring to tax
management? And for my country concerned, whether the current tax credit system exists
deficiencies, and how to improve? These are all important issues should be paid attention, but also
the main contents of this paper.
The improvement of our tax system needs to conduct by two levels,that are institution and
concrete measures. At the institutional level, it need to review tax expenditure budget, tax
incentives cost-benefit analysis, management rights, tax incentives transparency ; in the level of
specific measures, it need to review the scope , objectives and control means of the tax incentive.
China's preferential tax system n