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税收优惠作为政府调控社会经济活动的财政政策手段,一方面,因其灵活性强、时滞短等优点,具有其他财政政策手段不可替代的作用;另一方面,其如果运用不当和管理不善,也极易引致多种财政和社会经济风险。我国改革开放以后,由税收优惠造成的矛盾曾几度凸现。近几年,随着财政收入的高速增长和经济刺激计划的实施,人们对税收优惠问题的关注程度有所降低,但从确保财政经济的长期稳定和财政管理科学化精细化的要求看,税收优惠风险及其控制仍是公共风险防范不可忽视的重要方面。
On the one hand, because of its flexibility and short time-lag, tax incentives, as a fiscal policy instrument for controlling the social and economic activities by the government, have the irreplaceable role of other fiscal policies and measures; on the other hand, if improper use and poor management, But also easily lead to a variety of financial and socio-economic risks. Since the reform and opening up of our country, the contradictions caused by the preferential taxation have been prominently shown. In recent years, with the rapid growth of fiscal revenue and the implementation of economic stimulus plan, the people’s attention to the problem of tax preference has been reduced. However, in terms of ensuring the long-term stability of the fiscal economy and the requirement for the scientific and sophisticated financial management, the tax revenue Preferential risk and its control are still important aspects of public risk prevention.