一、税式支出分析的国际经验及我国税式支出分析的主要对象 1.关于税式支出项目的鉴别。 目前西方各有关国家采取的税式支出鉴别办法主要有两类:一类是较细致、具有较严格的具体标准的鉴别办法;一类是较粗略、标准不太具体的鉴别办法。采取第一类鉴别办法的如美国、法国、原联邦德国、西班牙、澳大利亚、加拿大等。这些国家在鉴别基准税制与税式支出时涉及到的衡量标准分别有中性标准和适用范围有限性标 First, the tax expenditure analysis of the international experience and tax analysis of China’s main target 1 on the tax expenditure items identification. At present, there are mainly two types of tax expenditures identification methods adopted by the western countries concerned: one is a more detailed identification method with more stringent specific standards; the other is a more crude and less specific identification method. For example, the United States, France, the former Commonwealth Germany, Spain, Australia, Canada, etc. adopt the first type of identification method. The criteria involved in the identification of benchmark and tax expenditures in these countries are respectively the neutral standard and the limited applicability of the standard