税收优惠是社会法治国家税收制度的有机组成部分,但目前税收优惠内容和形式的泛滥使人们开始质疑其有违税收公平原则。力图从税收优惠的性质、目的等几个方面展开论述,分析检讨我国新《企业所得税法》中税收优惠规定的利弊。 Tax concessions are an integral part of the tax regime in a society ruled by law. However, the prevalence of tax concessions and forms has led people to question the principle of tax fairness. Trying to discuss the nature and purpose of the tax preference, analyzing and reviewing the pros and cons of tax preferential regulations in the new “Enterprise Income Tax Law” of our country.