重新认识税式支出概念

重新认识税式支出概念（__:___________单位: ___________邮编: ___________） 摘要: 传统概念认为税式支出是给予不同的纳税人以不同的税收减免的__待遇

DOC__ 格式论文，方便您的修改删减 重新认识税式支出概念 __:___________: ___________: ___________ （单位邮编） 摘要: 传统概念认为税式支出是给予不同的纳税人以不同 的税收减免的__待遇，这种界定有一定的片面性，完整的税式支出概 念的内涵不仅包括税率的降低和税额的减免，还应当包括特殊管征待 遇形成的财政支持等。 关键词：税式支出；征管方式；表现形式；政策目的 Abstract: The traditional con__pt thought that the tax type di__ursement is gives the different taxpayer by the different reduction of tax f__orable treatment, this kind of limits h__e __rtain one-sidedness, the complete tax type di__ursement con__pt’s connotation not only includes the tax rate reduction with tax amount reducing, but must include the special tube to draft the financial support which the treatment forms and so on. key word: Tax type di__ursement; Collection way; __nifestation; Policy goal