20世纪80年代以来,随着经济体制改革的深化,税收的调节职能日益增强,政府对税收优惠的运用越来越多。各种各样的税收优惠。一方面正确发挥了税收的调节作用,促进了经济结构的调整,保持了经济的增长和稳定,一方面也造成了财政平衡的压力和经济效率的损失。为了更好地发挥税收优惠的作用,需要对现行税收优惠政策进行必要的调整,对现行税收优惠制度进行必要的改革。我国现行税收优惠制度存在的主要问题,主要有六个方面:税收优惠的范圈过宽、规模过大。从理论上说,任何国家的税收制度都包括基准与非基准两个部分并以基准部分为主、非基准部分为辅。如果非基准税收制度成为税收制度中的主要组成成分,就要对整个税收制度进行一次大的改革,以便把非基准税收制度转换为基准税收制度。在我国现阶段,税收制度中由税收优惠构成的 Since the 1980s, with the deepening of the reform of the economic system and the increasing regulatory function of tax revenue, the government has applied more and more tax incentives. A wide variety of tax benefits. On the one hand, it has correctly played the regulatory role of taxation, promoted the adjustment of economic structure and maintained economic growth and stability. On the one hand, it also caused the pressure of fiscal balance and the loss of economic efficiency. In order to give full play to the role of tax incentives, the existing preferential tax policies need to be adjusted to make the necessary reforms to the existing preferential taxation system. The main problems existing in the current tax concession system in our country are as follows: There are six major aspects in the current tax concession system. The scope of tax concessions is too wide and the scale is too large. In theory, any country’s tax system includes both base and non-base taxa, with the base of the base and the non-base of the tax. If the non-benchmark tax system becomes a major component of the tax system, a major reform of the entire tax system should be undertaken in order to convert the non-benchmark tax system into a benchmark tax system. At the present stage of our country, the tax system consists of tax incentives