Inventory of federal tax expenditure

Each year, an annex to the Road and Means budget is published under the name ‘Inventory of exemptions, reductions and reductions which influence State revenue’, abbreviated as ‘Inventory of federal tax expenditure’. The purpose of this Inventory is to inform Parliament about the budgetary cost of tax measures. In particular, these are derogations from the general tax system which aim to achieve certain objectives which could also be pursued through direct expenditure. The Inventory aims at increasing fiscal transparency and establishing closer links between tax and direct expenditure. This inventory is an annex to the Federal Road and Means Budget and is intended to inform Parliament of the cost of tax expenditure decided by the federal government. On the basis of this principle, it should not include “allowances, exemptions and reductions” granted or maintained by the Regions within the scope of their fiscal powers. Thus, there are no chapters in this Inventory relating to inheritance tax, property tax or movement tax. However, regionalised tax expenditure is maintained in the IPP chapter of the Inventory in order to give an overview for this tax for which there are both federal tax expenditures and regional tax expenditures (indicated by “EDF vs REG year 2018”). The Inventory is based on the definition of “tax expenditure” initially proposed by the High Council of Finance: “Less revenue arising from tax incentives resulting from a derogation from the general system of a specific tax in favour of certain taxpayers or certain economic, social and cultural activities, and which could be replaced by a direct subsidy”. All figures are mentioned in millions of euros in the above tables. “X” means that the amount could not be calculated due to the lack of sufficient statistical data available. Grey areas indicate that the measure has either not yet entered into force or no longer applies. The inventory also provides details of the classification by budget item of provisions which have the character of tax expenditure (see summary tables). The classification by budget item corresponds to the classification used for direct expenditure. However, this classification remains indicative. A more detailed description of the inventory of federal tax expenditure is available on the website of the House of Representatives (Doc 55 1577/006) and below. The introduction describes, inter alia, what is meant by ‘general system’ by type of tax. It also contains details of the method for calculating the loss of revenue which goes hand in hand with tax expenditure. In addition, the Inventory contains a summary of the most important results and a detailed table.每年，联邦收支预算都会以《影响国家收入的豁免、减免与减让清单》为名发布一份附件，其缩写为“联邦税收支出（tax expenditure）清单”。本清单旨在向议会通报各项税收举措的预算成本。具体而言，此类税收举措指偏离一般税制的特殊安排，其旨在达成特定目标，而这些目标亦可通过直接支出实现。本清单旨在提升财政透明度，并强化税收举措与直接支出之间的关联。本清单作为联邦收支预算的附件，用于向议会通报联邦政府所定税收支出的成本。基于此原则，本清单不应包含各地方大区在其财政权限范围内授予或保留的税收宽免、豁免与减让。因此，本清单未设关于遗产税、财产税与流转税的章节。不过，针对同时存在联邦税收支出与地方税收支出的税种（以“EDF vs REG 2018年”标注），本清单的IPP章节仍保留了地方化税收支出的相关内容，以全面呈现该税种的整体情况。本清单采用最高财政委员会最初提出的“税收支出”定义：“因针对特定税种的一般税制作出豁免，给予特定纳税人或特定经济、社会与文化活动税收优惠，而导致的收入减少，且此类优惠可通过直接补贴替代”。上表所有数据均以百万欧元为单位列示。“X”表示因缺乏足够统计数据，无法计算具体金额。灰色区域表示相关税收举措尚未生效，或已不再适用。本清单还详细列明了具有税收支出性质的款项按预算项目的分类方式（详见汇总表）。该预算项目分类与直接支出所采用的分类标准一致，但该分类仅为参考性说明。关于联邦税收支出清单的更详细说明，可参见众议院官网（文件编号：Doc 55 1577/006）及下文内容。引言部分除其他内容外，还按税种类型阐释了“一般税制”的定义，并详细说明了与税收支出相伴而生的收入损失测算方法。此外，本清单还包含核心成果汇总与详细数据表。