目前，从我国三个产业的层面 看，产业税收政策主要是倾斜在第一、第三产业。第一产业的税收优惠在农、林、牧、渔行业中并不存在太大的区别，第三产业的税收优惠政策则集中在交通、仓储、邮电业与服务行业。而第二产业的税收政策，除了少数行业如高新技术行业、支柱行业外，趋 At present, from the perspectives of the three industries in our country, the industrial taxation policies are mainly inclined to the primary and tertiary industries. The preferential tax treatment in the primary industry does not differ much in the agriculture, forestry, animal husbandry and fishery industries. The preferential tax policies in the tertiary industry are concentrated in the transportation, warehousing, post and telecommunications services and service industries. The second industry tax policy, in addition to a few industries such as high-tech industries, pillar industries, the trend