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税式支出是国家根据不同的目的所为的立法活动,发挥着财政转移支付的社会保障作用。但我国的税式支出缺乏统一明确的规定,应加以完善。
Tax expenditures are the legislative activities that the State takes for different purposes and play the role of social security in financial transfer payments. However, our country’s tax expenditure lacks unified and definite provisions and should be improved.