tax expenditure

简明释义

税收优惠的支出,税收优惠造成的财政收入减少

英英释义

例句

1.The report detailed how tax expenditure 税收支出 affects low-income families.

报告详细说明了税收支出如何影响低收入家庭。

2.Economists argue that tax expenditure 税收支出 can significantly impact the national budget.

经济学家认为，税收支出会对国家预算产生重大影响。

3.In his speech, the finance minister highlighted the importance of monitoring tax expenditure 税收支出 to ensure fiscal responsibility.

在演讲中，财政部长强调了监测税收支出以确保财政责任的重要性。

4.Many countries use tax expenditure 税收支出 as a tool to promote economic growth.

许多国家将税收支出作为促进经济增长的工具。

5.The government announced a new policy to reduce tax expenditure 税收支出 on renewable energy projects.

政府宣布了一项新政策，减少对可再生能源项目的税收支出。

作文

Tax policy is a critical aspect of government finance and economic management. One key concept within this framework is tax expenditure, which refers to the revenue losses that result from tax provisions that allow for special exclusions, exemptions, or deductions from the total amount of tax owed by individuals or businesses. In simpler terms, tax expenditure (税收支出) represents the ways in which governments forgo potential tax revenue to achieve specific social or economic objectives. Understanding tax expenditure is essential for evaluating the effectiveness of tax policies and their impact on public finances.Governments often implement tax expenditure as a means to encourage certain behaviors among taxpayers. For instance, deductions for mortgage interest are designed to promote home ownership, while tax credits for renewable energy investments aim to stimulate green technology adoption. These measures reflect a broader strategy to influence economic activities and support national priorities. However, while tax expenditure can drive positive outcomes, they also come with significant costs, which may not always be transparent.The implications of tax expenditure extend beyond mere revenue loss; they can also affect equity and efficiency in the tax system. For example, certain tax expenditure programs may disproportionately benefit higher-income individuals or corporations, raising concerns about fairness. This is particularly relevant when considering how these expenditures are funded, as they may lead to higher taxes for other groups or increased public debt. Therefore, it is crucial for policymakers to carefully assess the distributional effects of tax expenditure when designing tax laws.Moreover, the complexity of tax expenditure can complicate tax compliance and administration. Taxpayers may find it challenging to navigate the various deductions and credits available, leading to confusion and potential errors in filing. This complexity can also increase the administrative burden on tax authorities, requiring them to invest resources in ensuring compliance and enforcement. Thus, a balance must be struck between providing incentives through tax expenditure and maintaining a straightforward tax system that is easy for taxpayers to understand and comply with.In conclusion, tax expenditure plays a vital role in shaping a country’s fiscal landscape. It enables governments to incentivize desirable behavior and allocate resources toward strategic goals. However, the associated costs and complexities necessitate careful consideration and evaluation. Policymakers must weigh the benefits of tax expenditure against its potential drawbacks, ensuring that tax policies promote fairness, efficiency, and transparency. Ultimately, a well-designed tax system should not only raise necessary revenue but also contribute to the overall well-being of society by fostering equitable growth and sustainable development.

税收政策是政府财政和经济管理的关键方面。这个框架中的一个关键概念是税收支出，它指的是由于税收条款允许个人或企业从应缴税款总额中排除、免除或扣除而导致的收入损失。简单来说，税收支出（tax expenditure）代表了政府放弃潜在税收收入以实现特定社会或经济目标的方式。理解税收支出对评估税收政策的有效性及其对公共财政的影响至关重要。政府经常实施税收支出作为鼓励纳税人某些行为的一种手段。例如，抵押贷款利息的扣除旨在促进住房所有权，而可再生能源投资的税收抵免则旨在刺激绿色技术的采用。这些措施反映了影响经济活动和支持国家优先事项的更广泛战略。然而，尽管税收支出可以推动积极成果，但它们也伴随着重大成本，这些成本可能并不总是透明的。税收支出的影响不仅限于简单的收入损失；它们还可能影响税制的公平性和效率。例如，某些税收支出项目可能会不成比例地惠及高收入个人或公司，引发关于公平性的担忧。这在考虑这些支出如何融资时尤为相关，因为它们可能导致其他群体的税收增加或公共债务增加。因此，政策制定者在设计税法时，仔细评估税收支出的分配效应至关重要。此外，税收支出的复杂性可能会使税收合规和管理变得复杂。纳税人可能会发现很难导航各种可用的扣除和抵免，导致申报中的困惑和潜在错误。这种复杂性还可能增加税务机关的行政负担，要求他们投入资源确保合规和执行。因此，必须在通过税收支出提供激励与维持一个简单易懂的税制之间取得平衡，以便纳税人能够轻松理解和遵守。总之，税收支出在塑造国家财政格局中发挥着至关重要的作用。它使政府能够激励期望的行为，并将资源分配到战略目标上。然而，相关的成本和复杂性需要仔细考虑和评估。政策制定者必须权衡税收支出的好处与其潜在缺点，确保税收政策促进公平、效率和透明度。最终，设计良好的税制不仅应产生必要的收入，还应通过促进公平增长和可持续发展来为社会整体福祉做出贡献。