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LegalAnalysisoftheTaxExpeem
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Xuhong Li（Eic Law）
Supervised by Prof. Jianwen Liu
Abstract
&ax expeem has beehe importaion in publid taxatiowo to three decades”
by the western scholars. The cept of tax expees from the USA ie 1960s.Siaiherlands， Austria， ada， Spain， Australia， Poland， Japaher OEtries have established the legal system of tax expeax expenditure is a speent spending， for which the state formulates as special tax laolicies to provide preferential tax treatmeaxpayers ao relieve the tax burden a sod eic pets.The system of tax expenditure is a system to calculate， estimate， ae， report， plan and trol the tax revenue foo all sorts of tax iem that is made for stifid systemiagement of tax iives in ace with the prihe legalisThe tax expeem provides s ahods for the tax iives ma， and is used as a finanalysis tool in many tries.
In a， the he existiure items is reat attention should be paid to the eid legal phenomena， which has exerted and is still exerting prehensive and signifit impa the eid social development.We should parse， pare， analyze ahose phehe legal analysis tool.We have ablished a stifiative aem of tax expenditure in a today.Iion of the legal issues of the tax expenditure＆he related theislative issues of establishiax expeem in a， this paper carries out the dis the followiions：
& chapter is"to explore the basic theory of tax expehe perspectives of both jurisprudenics."On the basis of studying all kio the iional financial e and abroad， the author raises the issues of tax iax expehehe cept of tax expehe method of eialysis， expounding the spes， developments， and positioure， and g parative studies beteax ienditure a fisditure. Ihe author ahe legal ax expenditure based oheory of debt of publid its legal relatiohod of legal analysis iive way.The effects of tax expenditure， ing finand tax effects， miue effeic effects were also ahe eialysis method and parative ahod.
The sed chapter is an"empiriparative analysis of tax expee"As is oerries， the cept oftax expehe establishmeax expeem are he developmeern fisd legal systems. The author makes an empiriparative analysis about the tax expeem iern tries， especially the OEtries， and ducts a resear the in and the bad of the system， making preheive analysis on the legal requirement， the form of report system， the definitio and positio system， the measurement， fun， division， scale， performaioax expehe value of report system， the budget trol， etc， so as to uhe basic situatioure a differenwhile， the author pirical study about the development process of a's tax expenditure polid the t situatioure mahe author ihe ese classifi， identifiethod， aorical category， etc.
&hird chapter is"the exploratiois of establishing the legal＆ax expehe author tries to explore the importais related to the establishment of the legal system of tax expehe mainstream framework of eid tax lauts forward and build the priax expenditure， makes dialed argumental critique oy of tax expenditure， and tributes to the improveme legal resear terms of normative analysis of tax expehe development， ial value a value of tax expee
&h chapter discusses the“ideas ao improve the legal system of tax expenditure in a."Based on the analysis of the t situation and the major problems of tax expenditure in a， the author summed up the y ay of the building of the legal system of tax expe forward the relevahe establishment of tax expeem is a revolution in the publid tax field.The fisd tax law will also be the forms as of the transformati from the legislatiohe fn tries， ao the relevant laws， the author makes sestiohe Budget Law of a， to eure Ma Regulatio operatiohiive framework.
&ax Expenditure；Publiditure；Tax Liabilities；Tax Iive
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