税收优惠，是国家运用经济手段，调节经济运行，鼓励和扶持企业，或区域经济发展而采取的一项重要措施，是国家改善投资环境，引导生产要素合理流动，吸引资本投向的一种强有力的经济杠杆，也是世界各国和香港创造良好投资环境，引导资本流向的通常作法。本文拟就运用税收优惠 Tax concessions are an important measure taken by the state through economic means, economic regulation, encouragement and support of enterprises, or regional economic development. They are a formidable measure for the state to improve the investment environment and guide the rational flow of production factors to attract capital investment It is also the common practice of all countries in the world and Hong Kong to create a favorable investment environment and guide the flow of capital. This article intends to use tax incentives