900我国现行有效的税式支出项目约有900项,支出目标包括“三农”能源、交通等税式支出是国家为实现特定的社会经济政策目标,通过制定与执行特殊的税收法律法规条款,给予特定纳税人与纳税项目的各种税收优惠待遇,使其减少税收负担的一种特殊的政府支出。税式支出制度是对税收优惠按照税收法定原则和财政法定主义原则进行科学化、系统化管理 900 Currently, there are about 900 tax expenditures in China. Expenditure targets include tax, energy, transportation and other tax expenditures. In order to achieve specific social and economic policy goals, the government has formulated and implemented special tax laws and regulations Clause, a special kind of government spending that gives various tax incentives to specific taxpayers and taxpayers to reduce their tax burden. Tax expenditure system is the tax incentives in accordance with the statutory principle of tax revenue and the principle of financial statutory scientific and systematic management