新税制实施以来运行良好,取得了举世瞩目的成绩。但是,在新旧税制转轨过程中,必然要有一个“磨合”期。在这个“磨合”期中,为了照顾某些企业和产品的实际经营活动,国家陆续出台了一些临时过渡性的税收优惠政策,它包括增值税、营业税、所得税和其它个别地方税的特案减免优惠。这对于新旧体制平稳过渡,起到了一定的积极作用。但同时它又给税收征管带来了一些新的问题, Since the implementation of the new tax system has been operating well and has achieved world-renowned achievements. However, during the transition of the old and new tax systems, there must be a “break-in” period. In this “run-in ” period, in order to take care of the actual business activities of some enterprises and products, the state has introduced some temporary transitional preferential tax policies, which include VAT exemption, business tax, income tax and other individual local tax relief Discount. This has played a certain positive role in the smooth transition of old and new systems. At the same time, however, it has brought some new problems to tax collection and administration,