Tax Expenditure as a Governmental Tool

In a short, the tax expenditure scale theory has an important guidance to the taxes, the tax system.

总之，税式支出规模理论对我国税收、税制实践具有重要指导意义。

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They should acknowledge that every tax expenditure or special break has to be on the table.

他们应当承认，所有导致财政收入减少的税收支出和特殊减免税措施都必须放到桌面上重新讨论。

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Will accelerated depreciation really reduce tax expenditure?

采用加速折旧法就一定会减少纳税支出吗？

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The thesis took the perspective of governance tool as the cutting point of discussing tax expenditure.

本文从政府工具的角度作为切入点，来讨论税式支出问题。

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As one of governance tools, tax expenditure has been playing more and more important role in economic activity.

税式支出作为政府工具中的一种，在经济活动中扮演着越来越重要的角色。

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However, he fails to spell out a single tax expenditure he would eliminate.

然而，他未能提出一项他要取消的税收支出。

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Part four was a discussion of the ways of utilizing tax expenditure as policy tool in China.

第四部分：合理运用我国税式支出政府工具。

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The rolling compiling method year by year should be employed in the tax expenditure report.

税式支出报告应采取逐年滚动编制方式，滚动估算期限以三年为宜。

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Tax Expenditure Management Research

税式支出管理研究

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China is familiar with tax expenditure as the development of reformation and economy.

随着我国的改革开放和经济发展，税式支出对中国已经不再陌生。

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The last two parts discusses the practice of the income tax expenditure.

最后两个部分结合前面的理论分析，对所得税税式支出的实践进行探讨。

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Part ⅲ, Chinese tax expenditure status, problems and causes.

第三部分，我国税式支出的现状、存在问题及原因分析。

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Research on the System of Tax Expenditure in China

我国税式支出制度研究

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The practice in western countries illustrates that Tax Expenditure do contribute a lot for the economic growth as well.

西方国家近年来的实践也证明，税式支出着实为经济的增长做出了很大的贡献。

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Fourth, the annual cost of tax expenditure in the future is predicted in a possible way.

第四，在对将来年度税式支出成本的预测上只能尽力而为。

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Although the interest payments include withholding tax, it is generally lower than the dividend withholding tax, moreover, interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax.

尽管利息支付也是要缴纳预提所得税的，但是利息的预提所得税一般低于股息，同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。

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Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.

第八条纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。

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Through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, Avoid levying taxes repeatedly;

通过对企业投资分回的股息或利润进行税收抵免，避免重复征税；

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Adjusted and improved hospital profit tax policy, exempt from business tax and additional; lower income tax rates; adopted special policies to specific uniform tax standards and methods. 4.

调整和完善营利性医院的税收政策，免征营业税及其附加；降低所得税税率；制定专门政策明确统一税收标准和办法。

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For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council.

对纳税人出口应税消费品，免征消费税；国务院另有规定的除外。

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