税收鼓励是指一个国家或地区为了达到一定的经济或社会目标，给予某些纳税人或征税对象的优惠待遇。近几年来，广大发展中国家都十分重视对税收鼓励措施的运用。这主要是因为，许多发展中国家面临着资金奇缺、外汇短少、技术落后、基础设施差、政局不稳以及法制不健全等共同问 Tax incentive refers to a country or region in order to achieve certain economic or social goals, to give certain taxpayers or tax object of preferential treatment. In recent years, most developing countries have attached great importance to the application of tax incentives. This is mainly due to the fact that many developing countries are faced with the common problems of scarce funds, short foreign exchange, backward technology, poor infrastructure, political instability and the failure of the legal system