一、区域经济发展与税收优惠政策的相关性 　　区域税收优惠大致分为两类：一类是根据国家的经济发展战略对某些具有发展国际经济优势的特定地区，如沿海地区或沿边地区，作为避税港或自由港。另一类是对那些经济条件较差需要加速发展的地区，如我国的中西部地区，“老、少、边 First, the regional economic development and preferential tax policies Relevant regional tax benefits can be divided into two categories: one is based on the country’s economic development strategy for certain areas with the development of international economic advantages, such as coastal areas or border areas, as a Tax Havens or Free Ports. The other is for those areas that need to accelerate the development of economic conditions, such as the Midwest, "old, less,