一、对税收支出的客观认识按照西方学者比较一致的观点，税收支出应界定为：政府按照特定目的，以特殊的法律条款规定的，给予特定类型的活动或纳税人，以各种税收优惠待遇而形成的收支损失或放弃的收入。根据税收支出概念的含义，税收支出一般需具备两个条件：第一，税收... First, an objective understanding of tax expenditures In accordance with the more consistent view of Western scholars, tax expenditures should be defined as: the government according to a specific purpose, with special provisions of the law, to give a specific type of activity or taxpayers, with various preferential tax treatment The resulting revenue loss or give up income. According to the meaning of the concept of tax expenditures, tax expenditures generally need to have two conditions: First, the tax ...