税收鼓励(Tax Incentives)作为国家税收制度的重要组成部分,是为了达到一定的经济或社会目标,给予某此纳税人或征税对象的优惠待遇。无论发达国家或发展中国家,都把税收鼓励作为吸引投资、引导投资方向、调节产业结构和开发高新技术的重要手段。而近年以来,似乎发展中国家格外重视对税收鼓励措施的运用。这主要是广大发展中国家一般因生产力落后,经济基础较弱,国内较难形成资本积累,迫 Tax incentives (Tax Incentives) as an important part of the state tax system is to achieve certain economic or social goals, to give a taxpayer or tax object of preferential treatment. Both developed and developing countries regard tax incentives as an important means to attract investment, guide investment direction, adjust industrial structure and develop high and new technology. In recent years, it seems that developing countries have placed special emphasis on the application of tax incentives. This is mainly due to the fact that the majority of developing countries are generally lagging behind in productivity, with a weak economic base, hard-to-capital accumulation in China