关于加入WTO后我国税收优惠政策的调整问题已经得到广泛而深入地讨论,本文将视角由宏观转向微观,对我国的税收优惠制度进行梳理和评价,侧重从税制建设的角度提出调整现行各主要税种税收优惠制度的具体设想。 After China’s accession to the WTO, the issue of the adjustment of preferential taxation policies in our country has been extensively and deeply discussed. This article turns from the macro perspective to the micro perspective, and sorts out and evaluates the preferential taxation system in our country. We focus on the adjustment of the current major taxes from the angle of taxation system construction. Specific Conception of Tax Preferential System.