Effect Analysis and Performance Evaluation of Tax Expenditures - Academic Library of Jiangxi University of Finance and Economics

Author: Wan Ying
Publisher:
Publish Date: 2006-05-01
Features: Theoretical innovation is the vanguard of socio-economic development and transformation, as well as the cornerstone of the continuation and progress of human civilization. Innovation is the lifeblood of academic research. Any stagnation, adherence to outdated concepts and theories, or rigidity will inevitably beed by the times. The world today is undergoing the most rapid, widespread, and profound changes in human history—shortened cycles of knowledge and technology updates, unprecedented speed and scale in transforming scientific and technological achievements into real productive forces, and the constant breaking of spatial and temporal limitations on human activities through information technology. This is undoubtedly the result of human thinking innovation, conceptual innovation, and theoretical innovation. The chapter structure of this book is as follows:
Chapter 1, Introduction. Briefly introduces the background and significance of the book's topic, reviews domestic and international research achievements, defines the research scope, methods, and chapter structure of the book, and points out the main innovations and shortcomings of the book.
Chapter 2, The Economic Effects of Tax Expenditures. Based on fully drawing on, summarizing, and synthesizing previous research achievements, this chapter discusses the impact mechanisms of tax expenditures on economic operations, how governments should choose between tax expenditures and direct expenditures, and how tax competition has intensified the breadth and depth of tax expenditures among countries and regions. This chapter serves as the theoretical foundation for the analysis of the entire book.
Chapter 3, An Overview of the Performance of Tax Expenditures in China. This chapter closely aligns with China's national conditions, elaborates in detail the uniqueness of China's tax expenditures and the social and institutional conditions that constrain the full realization of policy expectations for China's tax expenditure policies. It provides a comprehensive analysis of the problems in China's tax expenditure policy system and offers an initial assessment of the performance level of China's tax expenditures.
Chapter 4, Performance Analysis and Evaluation of Incentive Tax Expenditures. From the perspective of the nature of expenditures, tax expenditures can be divided into two major categories: incentive tax expenditures and supportive tax expenditures. Tax incentives provided to encourage taxpayers to engage in certain economic and social activities belong to incentive tax expenditures, and their performance evaluation focuses on economic efficiency. This chapter conducts case performance empirical analysis on important tax incentive policies such as export tax rebates, preferential treatment for foreign-invested enterprises' income tax, and tax incentives for the development of western China.
Chapter 5, Performance Analysis and Evaluation of Supportive Tax Expenditures. Tax support provided to taxpayers facing difficulties in tax payment belongs to supportive tax expenditures, and their performance evaluation focuses on social equity. This chapter conducts specific performance analysis on tax incentives for reemployment of laid-off workers, tax incentives for welfare undertakings, and tax incentives related to agriculture.
Chapter 6, Countermeasures to Improve the Performance of China's Tax Expenditures. In response to the problems in China's tax expenditure system and the practical effectiveness of tax expenditure policies, this chapter proposes that institutional optimization and standardized management should be the starting point for improving the performance of tax expenditure policies. This includes scientific goal setting, reasonable goal prioritization, scale control and structural optimization of tax expenditures; enhancing the legal level of tax legislation to avoid the arbitrariness of tax expenditures; improving the fiscal system with a division of powers, moderately expanding local tax legislative authority, and establishing a layered regulatory mechanism within the framework of a decentralized fiscal structure; strengthening tax administration to provide a solid platform for the realization of tax expenditure incentives; creating conditions to prepare a tax expenditure budget, incorporating the tax expenditure budget into the general fiscal budget to increase transparency; improving statistical indicators and attempting to conduct cost-benefit analysis of tax expenditures to accurately evaluate their advantages and disadvantages.
Conclusion. Based on the analysis results of the entire book, this chapter evaluates the two different attitudes toward tax expenditures at the current stage in China, pointing out that the immediate priority for reforming China's tax expenditure system is not to intensify efforts but to strengthen legislation, adjust structures, highlight key areas, and improve management. It also proposes establishing tracking, monitoring, evaluation, and assessment indicators for tax expenditures to enhance the performance of policy implementation.